1,102 search results for “tax avoidance” in the Public website
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Matthijs Appelman
Faculteit Rechtsgeleerdheid
m.d.appelman@law.leidenuniv.nl | +31 71 527 7840
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Jan van de Streek and Jan Vleggeert on tax evasion Uber
Tech company Uber uses various tricks via the Netherlands to avoid paying tax on its profits. A $16 billion inter-company loan from Singapore has prompted questions with experts claiming the loan is not under arm’s length terms. MEP Paul Tang wants Brussels to investigate.
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PhD Seminar in Multilateral Cooperation in International Tax Law
On 12 and 13 September 2019, the Institute of Tax Law and Economics from Leiden University hosted 29 PhD researchers from around the world to engage into collective discussions at the Multilateral Cooperation in International Tax Law seminar.
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Jaap van den Berge
Faculteit Rechtsgeleerdheid
j.w.van.den.berge@law.leidenuniv.nl | +31 71 527 7827
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Pieter van der Vegt
Faculteit Rechtsgeleerdheid
p.c.van.der.vegt@law.leidenuniv.nl | +31 71 527 7840
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Esther Huiskers-Stoop
Faculteit Rechtsgeleerdheid
e.a.m.huiskers@law.leidenuniv.nl | +31 71 527 7827
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Residence in Tax Treaties
On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.
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Tax lawyer Sjoerd Douma best Coursera lecturer
Professor Sjoerd Douma has been named the top lecturer on Coursera, the best-known platform for online courses. Students gave him an average score of 9.8 - almost unheard of for a lecturer in International Tax Law.
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Marco Gomes Vale Viga
Faculteit Rechtsgeleerdheid
m.d.c.gomes.vale.viga@law.leidenuniv.nl | +31 71 527 2727
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The role of expectancies and avoidance learning in the maintenance of somatic symptoms
Somatic symptoms, such as pain, itch, and fatigue have been shown to have a bidirectional relationship with mental symptoms. Although acute somatic symptoms serve some adaptive properties, chronic symptoms can instead lead to interference in daily activities and lower quality of life.
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Jan Vleggeert in Trouw and FD on lower limit for tax on profits
The Netherlands must introduce a lower limit for tax on profits to prevent major multinationals not paying tax on a structural basis.
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Is the Netherlands a tax haven or not?
No, the Netherlands is not a tax haven, the new State Secretary for Tax Affairs Marnix van Rij said shortly after his introductory meeting with Dutch Prime Minister Rutte. Yet there are numerous reports that describe the Netherlands' role as a tax haven.
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About this minor
Taxation is crucial to addressing many of the most pressing societal challenges today. Adapting to climate change, achieving the UN Sustainable Development Goals, controlling income and wealth inequality and fostering resilient democracies: none of these can be achieved without fair and sustainable…
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From Tax Havens to Tax Justice
On Friday 17 November 2017, H.E. Dr. María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of the Republic of Ecuador gave a lecture on Fairness in Global Taxation at the Grotius Centre for International Legal Studies at Leiden University, Campus The Hague.
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Jan Vleggeert in FD on ‘two hats’ worn by tax academics
Jan Vleggeert, Professor of Tax Law and Economics, voices criticism in Dutch newspaper Financieel Dagblad about the ‘two hats’ worn by academics whose field of study is tax law.
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Jan Vleggeert on the Netherlands’ position on tax haven ranking
The Netherlands remains one of the most important locations when it comes to tax evasion. According to Tax Justice Network only the British Virgin Islands, the Cayman Islands and Bermuda play a greater role.
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Last ILS Lunch Seminar of 2018 on Global Tax Governance
Last Thursday, the final ILS Lunch Seminar of 2018 took place. Irma Mosquera Valderrama, Adrián Grant and Frederik Heitmüller gave two very insightful presentations on Global Tax Governance, part of the EU-ERC project ‘A New Model of Global Governance in International Tax Law Making’ (GLOBTAXGOV).
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'Global minimum corporate tax rate: ifs and buts'
More than 130 countries, including the Netherlands, have decided to introduce a minimum corporate tax rate of 15 percent. The plan would lead to 125 billion euro in extra tax revenue globally.
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Tax Law researchers write report for the World Economic Forum
Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.
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'Amending tax system would provide quarter million extra jobs'
In 2017, at the start of the Rutte III cabinet, tax scholars Leo Stevens and Koen Caminada presented a blueprint for a new tax system. Today, four years on, they observe that the cabinet has put little effort into innovations in the area of tax.
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GLOBTAXGOV team meets Inter-American Center of Tax Administrations
On 15 March 2023, the GLOBTAXGOV team at Leiden Law School met with the Inter-American Center of Tax Administrations (CIAT) to explore opportunities for cooperation, to discuss the needs of tax administrations in the field of international taxation and evaluate ongoing projects and new initiatives where…
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Germaine Rekwest to support Curaçao minister on tax treaty policy
Minister Silvania of Curaçao has announced that Germaine Rekwest, who was awarded a PhD from Leiden University in September, will support him on treaty policy for Curaçao. The minister announced this in his travel report.
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'Multinationals in the Netherlands have many ways to lower tax burden'
A report by interest group Tax Justice Network shows that the Netherlands is still one of the most attractive countries for companies when it comes to tax: we hold a dubious fourth position on a list of seventy coutries. In Dutch magazine Vrij Nederland Jan Vleggeert, Professor of Tax Law, explains…
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Jan van de Streek: 'Tax Authorities broke the law by leaking information to Uber
The Dutch Tax Authorities leaked information about an international tax audit to Uber. In addition, they ‘obstructed and delayed’ an investigation by other EU Member States, says the International Consortium of Investigative Journalists (ICIJ) based on internal documents from the tech company.
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NRC on Federica Casano’s research into European tax havens
In Europe, citizens have a right of access to government information. The European Commission, however, has various methods to prevent this. For example, destroying all e-mails, invoking state security and protection of privacy, and not taking minutes. As a result, it is almost impossible to review…
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Jan Vleggeert: ‘Corona’ tax good idea, but how will it work?
The coronavirus pandemic has spelt disaster for some businesses, while others have seen their profits soar. This has led to politicians to consider introducing a ‘corona’ tax where the winners from the pandemic will help the losers get back on their feet.
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Avoiding conflict after the cyclone: Land rights and environmental displacement in Central Mozambique
This socio-legal research focuses on the impacts of environmental displacement on land rights and land-related conflict in Mozambique in the aftermath of cyclone Idai, and on the role of the legal framework in addressing these problems.
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Aad Rozendal
Faculteit Rechtsgeleerdheid
a.rozendal@law.leidenuniv.nl | +31 71 527 2727
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Taxation of Cross-border Inheritances and Donations
On 3 June 2021, Vassilis Dafnomilis defended his thesis 'Taxation of Cross-border Inheritances and Donations'. The doctoral research was supervised by Prof. F. Sonneveldt and Prof. S. Douma (UvA).
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Jan Vleggeert and Jan van de Streek on ethics and tax law
If we want tax evasion to become a thing of the past then there has to be more balance in how tax advisers are educated, according to tax professors Jan Vleggeert and Jan van de Streek.
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Jan van de Streek in podcast on tax consultants and ethics
In the podcast Het Geldspoor, Professor of Tax Law Jan van de Streek speaks about the profession of tax advisers. 'Tax consultants should take a firmer stance more often’, says Van de Streek.
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GreenLeft party calls for study on dual role of tax scholars
Too often, tax scholars have a dual role: advising the government on legislation, while at the same time helping companies to pay as little tax as possible. This needs to change according to Bart Snels, a member of parliament for Dutch GreenLeft party.
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De Volkskrant on professors of tax law and the commercial sector
The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.
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Arie Ros
Faculteit Rechtsgeleerdheid
a.p.ros@law.leidenuniv.nl | +31 70 800 1571
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Irma Mosquera appointed as Professor of Tax Governance
In her teaching and research, Mosquera primarily seeks the connection between tax law and other disciplines. Her appointment is effective as of 1 November 2021.
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Nouwen in Der Spiegel About the New EU Code of Conduct Against Harmful Tax Practices
Der Spiegel reports about the planned reform of the EU Code of Conduct aimed at tackling harmful tax practices of EU Member States. A reform is urgently needed to tackle remaining forms of tax competition, which cost EU countries billons of euros every year.
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'The Netherlands needs to do more if it wants to change its image of a tax haven'
If the Netherlands wants to change its reputation as a tax haven, it must do more according to Professor of Tax Law Jan van de Streek on American news site Bloomberg.
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Intensive Course on Tax Law, Gadjah Mada University and Leiden University
In the last week of January, Prof. Rex Arendsen and PhD candidate Maarten Manse of the Department of Tax Law at Leiden Law School, taught an ‘Intensive Course on Tax Law' at the Gadjah Mada University (UGM) in Yogyakarta. This week of lectures illustrates the fruitful cooperation between both univer…
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'Fiscaliteit speelt rol bij vertrek DSM uit Nederland'
Na Shell en Unilever is DSM het derde grote bedrijf dat vertrekt uit Nederland. Fiscalisten zijn niet verbaasd: het sentiment over het vestigingsklimaat hier is momenteel minder gunstig.
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Dutch East Indies tax system was supposed to elevate the colony, but turned out to be token politics
In the late 19th century, the Dutch government introduced a tax system in the Dutch East Indies, with the intention of transforming the colony into a modern state. PhD student Maarten Manse wrote his thesis on this development and discovered how grandiloquent colonial ideals became bogged down in daily…
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Worsening problems with rules on tax authorities’ information decisions
Inspectors at the Dutch Tax and Customs Administration can require people to provide more information relating to their tax returns. Esther Huiskers-Stoop from the Tax Law department investigated the rules in place to protect us when we are required to provide information to the tax authorities.
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Leidse studenten naar finale International and European Tax Moot Court Competition
Het team van vier studenten fiscaal recht heeft zich geplaatst voor de finale van de meest prestigieuze wereldwijde pleitcompetitie op het terrein van internationaal en Europees belastingrecht.
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‘Citizens should be able to rely on information provided by Tax and Customs Administration’
Information provided by the Tax and Customs Administration is something that concerns every citizen. So it is not surprising that the Tax hotline receives around 10 million calls each year. The Benefits Affair emphasised the citizen’s perspective in communications with the Tax and Customs Administration.…
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'Investigation of state aid Nike highlights need for transparency in tax rulings'
The European Commission has started an investigation into possible illegal state aid from the Netherlands to Nike. It is high time that agreements between Tax Authorities and multinationals are made public, says Associate Professor in Tax Law Jan Vleggeert.
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Valderrama awarded a Jean Monnet Chair: 'Raise awareness of EU Standard of Tax Good Governance'
Last November, it was announced that the European Commission has awarded a Jean Monnet Chair to Professor of Tax Law Irma Mosquera Valderrama. She will use the grant to shape the EUTAXGOV project over the next three years.
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Trans-Atlantic Spat Looms Over EU Crackdown on Corporate Tax Deals
There is a growing conflict between the US and the EU about the investigation by the Commission under the EU State aid rules into so called
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Clarity of tax legislation falls short
How much mortgage interest can I claim back according to law? Or maintenance payments, how much do the tax authorities let me deduct? Many citizens struggle with questions about the application of tax legislation. Roberto van den Heuvel investigated in what way tax legislation should provide clarity…
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In the media: Martijn Nouwen's research into EU tax body
In het onderzoek van docent Martijn Nouwen wordt voor het eerst aan het grote publiek blootgelegd hoe de ‘geheime’ Europese Gedragscodegroep er niet in is geslaagd om verschillende vormen van schadelijke belastingconcurrentie uit te bannen.
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Irma Mosquera Valderrama
Faculteit Rechtsgeleerdheid
i.j.mosquera.valderrama@law.leidenuniv.nl | +31 71 527 6618
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‘You have not made it as a tax consultant until you have been discussed by Rens Pieterse’
In 2021, Assistant Professor Tax Law Rens Pieterse published a biography about former professor in tax law H.J. Hofstra. Dutch magazine ‘Het Register’ did an extensive spread on Pieterse, his writing and other activities.