1,000 search results for “tax avoidance” in the Public website
-
What you need to know about tax avoidance
Before he became Minister of Finance, CDA leader Wopke Hoekstra invested for years in a shell company in the Virgin Islands. This has been revealed in leaked documents known as the Pandora Papers. How exactly does tax avoidance work? And are there other options? Tax lawyers Jan Vleggeert and Tanja…
-
Limits of Tax Jurisdiction
How do tax treaties have to be explained and implemented, and what role does the supranational regulatory process play in this? Which objectives are meant to be used in establishing tax regulations and to what extent are such legislative practices undertaken in a goal-oriented manner?.
-
Tax and Society: Building a Sustainable and Fair Tax System
Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made taxation a major topic of public debate. Learn more about this in the new minor Tax and Society: Building a Sustainable and Fair Tax System.
-
Multinationals and taxes
In the past few years, an increasing number of multinationals have made the news for large-scale use of tax planning opportunities. The Organisation for Economic Collaboration and Development (OECD) and the European Commission are studying these cases closely and investigating whether the current concepts…
-
Jan van de Streek
Faculteit Rechtsgeleerdheid
j.l.van.de.streek@law.leidenuniv.nl | +31 71 527 7840
-
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.
-
International Tax Law
Loopholes in international tax legislation contribute to the misuse of tax rules by multinationals. Leiden University legal experts investigate how the complex national and international tax rules can be made more consistent in order to create a better tax system.
-
A global tax treaty
Multinationals use loopholes in the tax treaties between different states. A possible solution would be to eliminate all these loopholes in one go by creating a central global treaty. Leiden researchers are investigating whether this kind of mega-treaty is feasible.
-
Federica Casano
Faculteit Rechtsgeleerdheid
f.casano@law.leidenuniv.nl | +31 71 527 2727
-
Tax Law
The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.
-
Data science for tax administration
In this PhD-thesis several new and existing data science application are described that are particularly focused on applications for tax administrations.
-
A multilateral tax treaty
On Thursday 16 November, Dirk Broekhuijsen defended his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The supervisors are Professor F.A. Engelen and Professor S.C.W. Douma.
-
Tax Law (LL.M.)
The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.
-
EU Tax Governance (EUTAXGOV)
The EUTAXGOV Chair will address the EU Standard of Tax Good Governance. This Standard has been introduced in 2008 by the ECOFIN Council with a view to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid, and concluded…
-
Tax Law (LL.B.)
Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.
-
A New Model of Global Governance in International Tax Law Making (GLOBTAXGOV).
Assessing the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax law-making.
-
Courses
Courses EU Tax Governance (EUTAXGOV).
-
Martijn Nouwen
Faculteit Rechtsgeleerdheid
m.f.nouwen@law.leidenuniv.nl | +31 71 527 7840
-
Institute of Tax Law and Economics
The Institute of Tax Law and Economics at Leiden Law School has three departments: the Department of Tax Law, the Department of Economics and the Department of Business Studies. The Institute brings together research and teaching at the point at which, on the one hand, law and, on the other, fiscal…
- Institute of Tax Law and Economics
-
The Interpretation of Plurilingual Tax Treaties
On 10 October 2018, Richard Resch defended his doctoral thesis 'The Interpretation of Plurilingual Tax Treaties'. The doctoral research was supervised by Prof. mr. C. van Raad.
-
Harmful Tax Competition in the East African Community
On 13 January 2022, Pie Habimana defended the thesis 'Harmful Tax Competition in the East African Community'. The doctoral research was supervised by Prof. H. Vording and Prof. S.C.W. Douma (UvA).
-
The international tax system as a complex system
Complex systems can be characterized as systems in which multiple components interact with each other, often in non-linear ways. The main goal of this research will be to investigate if and how the international tax system can be defined and modelled as a complex system. Approaching the international…
-
‘Worldwide solution for tax evasion not yet in sight’
The Panama Papers and Paradise Papers provide evidence that companies and individuals are evading tax on a large scale. Worldwide tax agreements can put a stop to this. But for the time being a treaty that will address the problem at its root is not in sight, in the opinion of legal expert Dirk Broekhuijsen.…
-
Events
Events related to EUTAXGOV.
-
Mohamed Maatoug
Faculteit Rechtsgeleerdheid
m.maatoug@law.leidenuniv.nl | +31 71 527 7840
-
Rens Pieterse
Faculteit Rechtsgeleerdheid
l.j.a.pieterse@law.leidenuniv.nl | +31 71 527 7827
-
Jan Vleggeert
Faculteit Rechtsgeleerdheid
j.vleggeert@law.leidenuniv.nl | +31 71 527 5885
-
Tanja Bender
Faculteit Rechtsgeleerdheid
t.bender@law.leidenuniv.nl | +31 71 527 7840
-
Judith Reijnen
Faculteit Rechtsgeleerdheid
j.j.h.reijnen@law.leidenuniv.nl | +31 71 527 2727
-
Dirk Broekhuijsen
Faculteit Rechtsgeleerdheid
d.m.broekhuijsen@law.leidenuniv.nl | +31 71 527 7840
-
Arnaud Booij
Faculteit Rechtsgeleerdheid
j.a.booij@law.leidenuniv.nl | +31 71 527 8809
-
Rex Arendsen
Faculteit Rechtsgeleerdheid
r.arendsen@law.leidenuniv.nl | +31 71 527 7840
-
Presentations
Presentations related to this chair.
-
Matthijs Appelman
Faculteit Rechtsgeleerdheid
m.d.appelman@law.leidenuniv.nl | +31 71 527 7840
-
Jaap van den Berge
Faculteit Rechtsgeleerdheid
j.w.van.den.berge@law.leidenuniv.nl | +31 71 527 7827
-
Pieter van der Vegt
Faculteit Rechtsgeleerdheid
p.c.van.der.vegt@law.leidenuniv.nl | +31 71 527 7840
-
Esther Huiskers-Stoop
Faculteit Rechtsgeleerdheid
e.a.m.huiskers@law.leidenuniv.nl | +31 71 527 7827
-
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.
-
Marco Gomes Vale Viga
Faculteit Rechtsgeleerdheid
m.d.c.gomes.vale.viga@law.leidenuniv.nl | +31 71 527 2727
-
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.
-
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.
-
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…
-
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…
-
Aad Rozendal
Faculteit Rechtsgeleerdheid
a.rozendal@law.leidenuniv.nl | +31 71 527 2727
-
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.
-
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).
-
Arie Ros
Faculteit Rechtsgeleerdheid
a.p.ros@law.leidenuniv.nl | +31 70 800 1571
-
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
-
Irma Mosquera Valderrama
Faculteit Rechtsgeleerdheid
i.j.mosquera.valderrama@law.leidenuniv.nl | +31 71 527 6618