541 search results for “corporate income tax” in the Staff website
-
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.
-
‘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.
-
Arie Ros
Faculteit Rechtsgeleerdheid
a.p.ros@law.leidenuniv.nl | +31 70 800 1571
-
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.
-
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.
-
Chen Wang
Faculteit Rechtsgeleerdheid
c.wang@law.leidenuniv.nl | +31 71 527 1571
-
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.
-
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.
-
Apply now for the new minor Tax and Society at Leiden University
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.
-
Olaf Simonse
Faculteit der Sociale Wetenschappen
o.simonse@fsw.leidenuniv.nl | +31 71 527 2727
-
Research Martijn Nouwen about secretive EU tax body revealed in media under #TheCode
Under #TheCode European media report about Martijn Nouwens’s research on the secretive EU Code of Conduct Group which is tasked with tackling harmful tax competition in Europe. The stories expose to the wider public for the first time how this diplomatic high-level working group of EU Member States…
-
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.
-
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.
-
Salary payment January 2024 and annual tax statement 2023
Finance
-
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…
- Creating a corporate presentation in PowerPoint
-
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…
-
30% facility
The 30% facility is a tax measure for employees from abroad and employees sent abroad by the University. Under specific conditions the employer may provide a maximum of 30% of the salary for the first 20 months, 20% for the subsequent 20 months, and 10% for the last 20 months of your income in the form…
-
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.
-
‘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.…
-
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.
-
Irma Mosquera Valderrama
Faculteit Rechtsgeleerdheid
i.j.mosquera.valderrama@law.leidenuniv.nl | +31 71 527 6618
-
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.
-
Annual tax statement is now available
Finance
-
Extensive media attention for research into income inequality
On behalf of trade union FNV, Egbert Jongen and Heike Vethaak from Leiden University conducted a study on income distribution over the past 40 years. Dutch national media outlets have given extensive news coverage to their study.
-
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.
-
Branda Katan benoemd tot bijzonder hoogleraar Corporate Litigation
Branda Katan is per 1 maart 2023 benoemd tot bijzonder hoogleraar Corporate Litigation aan de Universiteit Leiden. Deze leerstoel gaat uit van de Vereniging Corporate Litigation.
-
Income-based fines coming in the Netherlands?
In many European countries, the amount of a fine is based on the level of your income. This already exists in Finland, Sweden, Germany, France, and Spain. The Dutch Lower House is now contemplating the introduction of such a system.
-
Basic income would not reduce people’s willingness to work
A basic income would not necessarily mean that people would work less. This is the conclusion of a series of behavioural experiments by cognitive psychologist Fenna Poletiek, social psychologist Erik de Kwaadsteniet and cognitive psychologist Bastiaan Vuyk. They also found indications that people with…
-
Professional expenses
If you incur professional expenses, such as professional association fees, you can offset these expenses against your gross income via the Individual Choices Model.
-
‘About Us’: new corporate brochure available on paper and online
Organisation
-
Stefan Thewissen
Faculteit Rechtsgeleerdheid
s.h.thewissen@law.leidenuniv.nl | +31 71 527 7756
-
Barend Verkerk
Faculteit Rechtsgeleerdheid
b.verkerk@law.leidenuniv.nl | +31 71 527 7235
-
Rising inequality slows as more women in lower-income groups join the labour force
Behind the relatively stable income inequality in the Netherlands, big changes have been happening. Income inequality has increased over the past 40 years, but less sharply because women in lower income groups have begun working more. In contrast, men’s income has increased very little over the past…
-
Kilometre allowance
You are entitled to apply for a regular or supplementary kilometre allowance for commuting days based on the Terms of Employment Individual Choices Model. You will not be reimbursed for the total amount of your commuting expenses, but by using your gross income you will benefit from tax advantages.
-
Powerful corporations determine climate policy in Brazil
Bribing a politician to gain influence or making sure friends end up in powerful positions: Brazilian energy companies use these power strategies daily.
-
Marijke Melles
Faculteit Rechtsgeleerdheid
m.w.melles@law.leidenuniv.nl | +31 71 527 3558
-
Terms of Employment Individual Choices Model
The Terms of Employment Individual Choices Model gives you some freedom to select your own terms and conditions.
-
A trademark for those who pay their taxes fairly?
Rewarding good behaviour, instead of punishing it – a proven pedagogical method. Would it also work in tackling tax avoidance? This question sparked the interest of PhD candidate Josephine van der Have. Her research investigates the potential of a trademark for fair taxation.
-
Annual tax statement 2022 available from the end of February
Human resources
-
Bicycle
Once every three years, you can offset the cost of purchasing a bicycle for yourself or a battery for your own electric bike through the Terms of Employment Individual Choices Model. .
-
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,…
-
ABP Extra Pension
If you wish to supplement your retirement pension, you can use ABP ExtraPensioen (Extra Pension) to save via your gross salary.
-
Koen Caminada
Faculty Governance and Global Affairs
vice-dean@fgga.leidenuniv.nl | +31 70 800 9554
-
Supplement your retirement pension
When you retire, your income is almost certain to be lower than what you are used to. You can take measures now to supplement your pension later.
-
Salary
The University pays out salaries on pre-determined dates. Additionally, the holiday allowance is paid out in May and the end-of-year bonus is paid out in November.
-
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:…
-
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.
-
Terms of employment
Do you want to see the salary scales? Do you want to know what your basic leave entitlement is? Or do you want to submit an expense claim? Below you find information about terms of employment, salary and allowance.
-
Becoming a terrorist provides income, safety and identity
How do people become involved in terrorist organisations? Liesbeth van der Heide sought the answer to this question in a Malian prison, where she interviewed terrorists in a tiny cell. She discovered that the will to survive and social context are often more decisive than individual ideological convictions.…