1,418 search results for “tax avoidance” in the Public website
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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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Irma Mosquera Valderrama
Faculteit Rechtsgeleerdheid
i.j.mosquera.valderrama@law.leidenuniv.nl | +31 71 527 6618
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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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‘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.
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Taxation of Virtual Currencies
Virtual currency is a new phenomenon. There is still uncertainty regarding its operation, status and legal consequences.
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Uyt saecke des doots
In the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor are elements of the discussion about the levy of this inheritance tax, but so too are the possibilities to reduce the tax through ingenious legal constru…
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Two Leiden finalists for ECHO Loyens & Loeff Law & Tax AwardECHO Loyens & Loeff Law & Tax Award
Three students are still in the race for the ECHO Loyens & Loeff Law & Tax Award 2019, two of them are students at Leiden Law School.
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PhD Ceremony Mees Vergouwen – solutions for colliding tax regulations
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…
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Programme structure
The International Relations and Diplomacy programme gives you a unique combination: a thorough academic education in international relations and political science with practice-based training in international negotiation and diplomacy.
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Is there an easier way to collect taxes?
Tax collection has become highly complex and the system is creaking at the seams. Is there an easier way to collect taxes? This is the question raised by Rex Arendsen, Professor of Tax Law, in his inaugural lecture on 16 September.
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Output and contributions
This section shows some of the most relevant articles that are also related to the topic of the EUTAXGOV Chair.
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Ymre Schuurmans on racial profiling at Dutch tax office
It was already clear that the Dutch tax office had been working with black lists for years, containing the names of people who, according to the authorities, had a high risk of committing fraud. But reports by research agency PwC make it clear how systematically the Dutch tax office discriminated when…
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Searching for 27 million patterns in 6,000 tax treaties
PhD candidate Manon Wintgens is using an algorithm to trawl through thousands of international tax treaties. She hopes to detect a system in the dizzying interplay between countries, businesses and documents. It is a unique research project.
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Higher asset limit for Utrecht municipal tax remission rejected
The municipality of Utrecht is appealing to the Council of State following the decision by Dutch Minister of the Interior and Kingdom Relations Hugo de Jonge to cancel an initiative that would increase the asset limit for tax remission. Utrecht Nieuws NL reports that through the initiative, the municipality…
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Leiden student wins ECHO Loyens & Loeff Law & Tax Award
Leiden Business Law student Raz Ahmad has won the ECHO Loyens & Loeff Law & Tax Award 2019. The ECHO Awards are presented each year to excellent students in higher education with a non-western background.
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Special lecture Jan Vleggeert: 'A citizen's perspective on conflicts of interest'
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…
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Machine Learning Improves Cross-border Tax Estimates
Multidisciplinary research has established that VAT-results are in practice six times lower than what it should have been. The new estimates rely on machine learning techniques.
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Frank Takes wins Young eScientist Award 2017
Frank Takes has won the Young eScientist Award 2017 for his research about tax havens.
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ILS Lunch Seminar with Philippe van Gruisen and Almut Breuer
The monthly ILS Lunch seminars bring together colleagues and students from Leiden Law School, providing an informal setting to hear what researchers from other research programs and institutes are working on. On Thursday 8 November, a new edition of the ILS Lunch Seminars takes place. This month, Philippe…
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Administration students ‘brutally honest’ about the reorganization of the Tax Authorities
Recently three Public Administration students of Leiden University gave a sturdy advice to the Tax Authorities about the effects of the reorganization, at the invitation of the Ministry of Finance.
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Lifestyles that avoid the world from warming up
Scientists widely agree that we must limit global warming to 1.5 degrees Celsius to avoid catastrophic climate impacts. Environmental scientist Laura Scherer investigates how we should change lifestyles to achieve this temperature goal. Her research is part of the 4.8-million-euro Horizon 2020 project…
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Vermelding Tanja Bender in boek Recognising 100 Years of Women in Tax
Hoogleraar Internationaal Belastingrecht Tanja Bender heeft een vermelding gekregen in het boek Recognising 100 Years of Women in Tax.
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The last ILS Lunch Seminar of 2018 on Global Tax Governance
The monthly ILS Lunch Seminars have slowly developed into somewhat of a tradition. During this seminar series, all researchers from Leiden Law School can present their research and apprehend in a comfortable setting what researchers from other research programs and institutes are working on.
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Vleggeert on Irish meat company that used the Netherlands to evade taxes
The Irish meat magnate Larry Goodman is under scrutiny: he is thought to have evaded taxes by using a Dutch company, among other things.
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Students get advice on avoiding stress
A quarter of all Dutch students suffer burn-out symptoms, and an even greater percentage regularly experience emotional exhaustion and tiredness. At a symposium on 7 May students were given tips for handling stress.
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Border tax on CO2 offers huge opportunity to fight climate change
A tax on CO2 emissions from products entering the EU offers unprecedented opportunities in the fight against global warming. That is the conclusion of research on which Leiden environmental scientist Hauke Ward collaborated. ‘A new world is opening up,’ Ward says. ‘But success hinges on how we involve…
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Maarten Aalbers presented on the application of EEA law to tax discrimination
Maarten Aalbers was invited as a guest speaker by the University of Bergen (Norway) to present his views on the joint application of state aid law and free movement law concerning the adoption of sugar taxes.
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On Independence, the Erosion of the Tax Debate, and What We Can Do About It
Many academics involved in the area of tax law are also employed by a commercial tax advisory firm. In his inaugural lecture of 30 October 2020, Prof. dr. Jan Vleggeert argued that this combination of 'hats' can undermine the independence of fiscal research and can result in the erosion of the Dutch…
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'Avoid fraud at banks: improve team atmosphere’
Unethical conduct by traders at banks is likely to be a continual problem as long as fraud cases are treated as the fault of a single rotten apple. Improving the team atmosphere reduces the likelihood of improper behaviour. This is the finding of psychologist Wieke Scholten from Leiden University in…
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Leiden students reach finals of International and European Tax Moot Court Competition
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.
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Research: Tax and Customs Administration/Benefits needs to improve communication with citizens
The Dutch Ministry of Finance commissioned the scientific institute for economic research SEO Amsterdam Economics to investigate to what extent the benefits system and the provision of services have been improved in recent years. The aim of the research project is to determine whether the legal framework,…
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Jan Vleggeert: actieprogramma OESO stap in de goede richting
De Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) komt met een nieuw plan voor de aanpak van belastingontwijking.
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Separate and holistic solutions to the problems of cross-border death and gift taxation
The response of international organizations to the problems of cross-border death and gift taxation needs to be revisited, according to PhD candidate Vassilis Dafnomilis. PhD defence on 3 June 2021.
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Waarom internationale belastingsystemen inclusiever moeten worden
Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.
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Bianca de Kroon
Faculteit Rechtsgeleerdheid
b.b.a.de.kroon.3@law.leidenuniv.nl | +31 71 527 7880
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Marleen Waaijer-Linders
Faculteit Rechtsgeleerdheid
m.u.m.a.waaijer@law.leidenuniv.nl | +31 71 527 2727
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Frans Sonneveldt
Faculteit Rechtsgeleerdheid
f.sonneveldt@law.leidenuniv.nl | +31 71 527 2727
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Laurens van Apeldoorn
Faculteit Rechtsgeleerdheid
l.c.j.van.apeldoorn@law.leidenuniv.nl | +31 71 527 5887
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Additional efforts needed to avoid conflict in Sustainable Development Goals
The Sustainable Development Goals of the United Nations aim to improve all issues simultaneously: social, economic, and environmental outcomes. However, a new study shows that eliminating extreme poverty and reducing income inequality often leads to higher environmental impacts. Therefore, additional…
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Opinion: Global Safety Summit on AI avoids real issue
The first global safety summit on Artificial Intelligence is a fact. Prime Minister Sunak organised the conference because he believes that the issues related to AI can only be dealt with by governments. But the real issue with AI remained undiscussed at the summit, Reijer Passchier claims in Dutch…
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Rens Pieterse writes biography of Professor Ferd Grapperhaus
‘A tax crusader’... that’s how Ferd Grapperhaus, former Professor of Tax Law at Leiden University and father of the former Minister of Justice and Security, described himself. In his biography of Grapperhaus, Assistant Professor Rens Pieterse explains that he saw tax as a contribution to society.
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A legal solution to avoid a Hard Brexit: Armin Cuyvers on UK Constitutional Law Blog
In his blog, Armin suggests two legal tools that may jointly help avoid a hard Brexit: delayed exit and decreasing membership.
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"Visual avoidance of faces in socially anxious individuals" nominated for PhD publication award
The Developmental and Educational Psychology unit nominated Jiemiao Chen's paper
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Diversity and inclusion: ‘Don’t avoid the subject'
The new online diversity and inclusion dossier combines all faculty initiatives on this topic. But what is the situation on diversity and inclusion at Humanities? An interview with Aurelie van ‘t Slot, policy advisor Internationalisation, Diversity and Inclusion.
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Network analysis reveals unexpected societal patterns
Thanks to data science, we can chart and search enormous quantities of related information. This generates all kinds of new insights, for example in complex global financial structures or such societal problems as loneliness.
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Is it possible to avoid dehydration? Gene promotes wood formation
‘It was a discovery we did not expect,’ says Remko Offringa, professor of Plant developmental genetics. Today he publishes a new trait of a versatile gene in Current Biology: it makes the difference in plants between herbaceous and woody stem growth. A useful feature to prevent dehydration.
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Jan Vleggeert: published memo 'quite remarkable'
At the end of June 2021, The Dutch Ministry of Finance made a policy document public that dates back to 2016. In it, civil servants acknowledge that the Netherlands risked providing unauthorized State aid to American multinationals by allowing them to use a controversial, but favourable, fiscal construction:…
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Irma Mosquera appointed as Associate Professor
As of 1 January 2018 Irma Mosquera will be appointed as Associate Professor at the Institute of Tax Law and Economics of Leiden University.
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Lasten op arbeid de laatste jaren flink gestegen
Meerdere kranten schrijven over een onderzoek van Wimar Bolhuis naar de Nederlandse belastingopbrengsten.