The Dutch tax administration (Belastingdienst) needs to know how tax payers experience and evaluate the Dutch tax administration. What do people think of their services?

Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made tax avoidance by large multinationals and rich individuals a major topic of public debate. Policymakers are pushed to close tax loopholes and reform the global tax system. But this is no easy task.

Dutch newspaper Trouw investigated the tax position of multinational Cargill. Their conclusion? Cargill appears not to pay taxes over their profits. Trouw asked Jan van de Streek, Professor of Tax Law, and PhD candidate Josephine van der Have for an explanation. Prior to this, Van der Have had also…

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.

Research Internships in the field of Sustainability and Development focus on the challenges presented by the need to find ways in which consumption, usage, production, recycling and reusage can be brought in line with current societal needs. The Research Internships included in this category are being…

On the occasion of Euroscience Open Forum 2022, Professor Attiya Waris (Director of Research and Enterprise and Professor of Fiscal Law and Policy in Eastern Africa, University of Nairobi, Kenya), Professor Irma Mosquera Valderrama (Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV ERC…

On Monday 10 October a debate was held at the KOG, ‘Tax in the Boardroom’. During this inspiring event, students and tax experts from the business sector and public bodies considered the tax issues that are dominating the public debate. The tax experts were Joost Kutsch Lojenga (Shell), Sebastiaan de…

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…

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.

By making use of artificial tax arrangements via the Netherlands and other countries, corporations and wealthy individuals worldwide together manage to avoid paying $472 billion in tax.

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.…

That the tax authorities are allowed to impose taxes is widely known. What is less well known is when the tax authorities must impose taxes. And what to do when one set of regulations requires the tax authorities to impose taxes while other regulations prevent them from doing exactly that? Vergouwen’s…

The Sociology of Policy in Practice track of the Master Cultural Anthropology and Development Sociology offers students the opportunity to work on an individual three-month research project with a NGO, government agency, small or large-scale company, museum or knowledge institute, either in the Netherlands…

This research project investigates diversifying and democratizing heritage through practices of “home-making”. Research may include studies of allotment gardens, displays of immigration histories, and forms of collaborative heritage, mostly in the Netherlands, with possible comparisons elsewhere in…

Education

A team of three Leiden tax law students have reached the finals of the most prestigious worldwide moot court competition in the field of international and European tax law.

Students researchers’ research proposals are drawn up in consultation with D&I Expertise Office staff, taking account of what the latter find urgent and relevant. The results of the research are shared with D&I Expertise Office staff, even if subject to common ethical standards of ethnographic research…

Understanding the embedded nature of water in space, culture, and society can help us to redeploy historic systems and the heritage of past water management as part of sustainable development. Doing so requires new, shared methodologies and terminologies, as well as tools that facilitate engagement…

Present imaginations of the past and its tangible and intangible dimensions, are a major factor in the ways in which societies, and the various groups which constitute these, imagine themselves. Research Internships that fall within this category are being offered by for example museums, municipalities…

Explore inequality and diversity issues with research internships at top organizations. Unravel challenges and make an impact today!

Bribing a politician to gain influence or making sure friends end up in powerful positions: Brazilian energy companies use these power strategies daily.

Nikki Ikani, Assistant Professor Intelligence and Security at the Institute of Security and Global Affairs (ISGA), has recently published her latest monograph 'Crisis and change in European Union foreign policy' with Manchester University Press.

When Professor of Tax Law Jan Vleggeert delivered his inaugural lecture in Leiden University’s Academy Building on 30 October 2020, only 30 people were allowed to attend due to coronavirus measures. On 10 June 2022, Vleggeert was therefore given the opportunity to deliver a lecture to a much larger…

‘Crisis and change in European Union foreign policy.’ That is the title of Nikki Ikani’s book that was published last month. We asked the writer five questions about her book. Presentation: 5 & 20 April.