De coalitie houdt woensdag en donderdag topoverleg over de koopkrachtdaling van 6,8%. Het kabinet wil deze ongekende koopkrachtval compenseren, maar hoe kan dat effectief en enigszins betaalbaar?

Virtual currency is a new phenomenon. There is still uncertainty regarding its operation, status and legal consequences.

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).

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…

On 2 Juni 2021, Maarten Manse defended his thesis 'Promise, Pretence and Pragmatism: Governance and Taxation in Colonial Indonesia, 1870-1940'. The doctoral research was supervised by Prof. R. Arendsen.

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?.

Promotor: Prof.dr. W.T.F. den Hollander, Prof. dr. E.A. Verbitskiy

To what extent was labour-induced migration important to the functioning of the towns and cities of Roman Italy?

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.

On 15 February 2022, Irma Mosquera Valderrama, Professor of Tax Governance, holder of the EU Jean Monnet Chair on EU Tax Governance EUTAXGOV and Principal Investigator of the ERC funded project GLOBTAXGOV, participated in the High-Level Webinar Taxation and Business in Africa.

In this paper, Kantorowicz aims to track the persistent effect of former partitioning borders on property tax rates in Poland.

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.

Moving Romans offers an analysis of Roman migration by applying general insights, models and theories from the field of migration history.

Martijn Nouwen is an Assistant Professor in Tax Law and coordinator of the research project Tax Transparency of the Tax Law Department. His research and teaching focuses on international and European tax law. He has a particular interest in the topic of harmful tax competition between countries, which…

Laurens van Apeldoorn is an assistant professor of tax law at Leiden University.

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…

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…

Egbert Jongen is Professor of Economics and socioeconomic policy.

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.

The Pandora Papers turned the spotlight on Wopke Hoekstra’s investment in an African safari company via a tax haven. Apparently, there was no tax evasion, but that does not seem to be the whole story. Martijn Nouwen, assistant professor in tax law, explains in Follow the Money how the safari enterprise…

On 10 March 2023, the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) organised the Conference ‘Towards eXplainable Artificial Intelligence (XAI) in Taxation: The Future of Good Tax Governanceon’.

Jan van de Streek is a tax scholar who conducts research into the taxation of multinationals. His appointment will commence on 1 January 2021.

On 14 November 2019 Niek Schipper defended his thesis 'De invloed van de woonplaats op de fiscale behandeling van grensoverschrijdende werknemers'. The doctoral research was supervised by Prof. S.C.W. Douma and Prof. J.P. Boer.

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…

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.

On 22 February, Elody Hutten defended the thesis 'Tax Professionals Under Societal Pressure: A Dutch Case Study on Responses to BEPS'. The doctoral research was supervised by Henk Vording en Jan Vleggeert.

The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.

How do, or don’t, multinationals pay their taxes? Learn all about this in the new online course given by Leiden University’s Department of Tax Law: 'Taxation of Multinationals for Everyone'. This free course builds on the success of the award-winning 'Rethinking International Tax Law' course.

On 4 March 2021, Michiel Spanjers defended his thesis 'Belastingbudget'. The doctoral research was supervised by Prof. J.P. Boer and Prof. H. Vording.

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.

The minor ‘(Inter)national Tax Planning and Policy’ offers a programme for career-oriented students, combining a strong focus on skills development with state-of-the-art knowledge of the (inter)national tax arena in which the interests of stakeholders – businesses, citizens, NGO’s, governments and states…

The following lectures/courses are given in the framework of the EU Jean Monnet Chair EUTAXGOV at Leiden University. Topic of this Jean Monnet Chair: EU Tax Governance and International Tax Law Making by the EU.

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.

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.

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).

A seemingly huge car factory in Amsterdam turns out to be a financial hub in Tesla’s global empire. Jan van de Streek, Professor of Tax Law, investigated Tesla's annual accounts with ‘Follow the Money’: ‘We'll probably never discover how that works.’

Each scientific institute has its own dynamics. The Executive Board is visiting the different institutes to find out what is going on there. On 11 March, staff at the Institute of Tax Law and Economics talked to the Board about their teaching and research. What is going well and what are the challen…

An algorithm is discussed to compute the exponential representation of principal units in a finite extension field F of the p-adic rationals.

Maarten van 't Riet is senior researcher at CPB Netherlands Bureau for Economic Policy Analysis and External Phd Candidate at Leiden University, department of Economics and department of Tax Law.

Presentations related to this chair.

Globalisation leads to more contradictions between national and international tax norms. It therefore seems necessary to revise the fiscal legislation. This is not only due to the problem posed by multinationals, but also to changing norms regarding tax burden distribution. Fundamental research on the…

The majority of professors of tax law in the Netherlands have links to accounting and law firms, writes Dutch newspaper De Volkskrant.

Edmund Hayes gained his doctorate with honors from the department of Near Eastern Languages and Civilizations at the University of Chicago. He works on early Islamic history, in particular Shiʿi history, focusing on the intersection of intellectual developments and social and political dynamics. He…

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.

Over the last decades, income inequality has increased globally. How do social policies affect this increasing trend? How do international trade and technological progress affect inequality? What is the profile of income inequality in China?

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.

Tirza Cramwinckel, Assistant Professor in tax law, has won one of the 2023 Research Prizes awarded by the Praemium Erasmianum Foundation.