More than 130 countries, including the Netherlands, have decided to introduce a minimum corporate tax rate of 15 percent. The plan would lead to 125 billion euro in extra tax revenue globally.

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:…

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.

Associate Professor Mirjam Sombroek has been asked for advice on account of her expertise in the area of health law and children’s rights.

The EU Return Directive gives migrants residing unlawfully in the European Union the option to leave voluntarily. This is to avoid detention and forced expulsion. But the directive is too vague and can lead to unfair procedures and even human rights violations, PhD candidate Christian Mommers conclu…

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.

Wat kun je als burger doen wanneer de overheid je persoonsgegevens gebruikt en daarmee besluiten neemt waar je het niet mee eens bent? Fatma Çapkurt promoveerde op een onderzoek hiernaar. Burgers moeten verwerking van hun gegevens beter kunnen beoordelen.

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.

Private businesses will probably soon refuse access to non-vaccinated persons in the near future. But this is more difficult when it comes to public amenities. Aart Hendriks, Professor of Health Law at Leiden Law School, contributed to an article in Dutch newspaper NRC saying that he anticipates that…

What once began as an assignment for a master’s course and continued as a master’s thesis, has now culminated in a substantial book. Or has it finished? Actually, for Hendrikx, this is just the beginning: ‘I can finally reap the rewards of my research.’

Russia recently blew up a defect satellite. As a result, the amount of space debris in Earth orbit has increased.

Mees Vergouwen heeft op 18 juni de dissertatieprijs van De Vereniging voor Belastingwetenschap gewonnen. Hij promoveerde in 2023 op een proefschrift over ‘botsende belastingregels’. De fiscalist kreeg de prijs voor het beste proefschrift van de afgelopen twee jaar.

Now the number of people with COVID-19 is increasing and we are faced with stricter measures once again, the question arises whether compulsory vaccination could be allowed.

The Dutch Government would like to allow QR checks at work. Legal experts expect that employees who refuse could be dismissed.

Three directors of PostNL have been arrested in Belgium, suspected of human trafficking among other things. Abuses also exist in the Dutch parcel delivery sector. Why does the Netherlands act less firmly?

During a working visit to a company that cleans up space debris, the British Prince Charles suggested that a climate agreement specifically for space might be a good idea. Experts, including Leiden Law School’s Tanja Masson-Zwaan, say the idea is wishful thinking.

Lecture

Conference

Questions to a European and International Human Rights Law alumnus episode 1: Christina Azzarello.

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…

The Netherlands has gained a third commentary on the Constitution – with Leiden as its home base. The first copy of Een nieuw commentaar op de Grondwet (A new commentary on the Constitution) (published by Boom Amsterdam) was presented to Prime Minister Mark Rutte in the Torentje last week.

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…

Lecture

The Earth-Space Symposium is set to take place on 12 and 13 November. This year’s symposium will be hosted by Utrecht University and its theme will be 'Sustainability, Governance, Futures'.

The Health Council of the Netherlands has published an advisory report entitled ‘Ethische en juridische overwegingen Covid-19’ (Covid-19: ethical and legal considerations). According to the Council, businesses and organisations may request a vaccination certificate, but can only do so under strict c…

Due to an exception in the law, domestic workers employed by private persons cannot automatially benefit from social security schemes. Home help Carol Kollmann did not agree with this and took her case to court.

At the request of the Dutch Parliament, Professor Marielle Bruning, Dr Kartica van der Zon (Dept. of Child Law), Professor Lenneke Alink and Dr Sabine van der Asdonk (Education and Child Studies) have produced a fact sheet on the placement of children in care in the Netherlands.

Children aged between 12 and 17 years can decide themselves whether they want to be vaccinated or not. Experts say that children are capable of taking a well-considered decision.

Space is becoming increasingly busier due to the launching of satellites and tourists. But no binding international agreements have been made since 1979. This is problematic, warns space lawyer Tanja Masson-Zwaan. ‘Everyone’s putting their own interests first.’

No, the Netherlands is not a tax haven, the new State Secretary for Tax Affairs Marnix van Rij said shortly after his introductory meeting with Dutch Prime Minister Rutte. Yet there are numerous reports that describe the Netherlands' role as a tax haven.

Mariëlle Bruning, Professor of Children and the Law at Leiden University, responded in various media to the new draft agreement aimed at reducing work pressure of youth protectors.

The EU is aiming to deter economic coercion with a new legal instrument. Freya Baetens will elucidate this in her inaugural lecture on October 27th.

Course

Summerschool

Prof. Mark Leiser and a team of thirteen law students from Leiden University’s Advanced LLM programmes in European and International Human Rights Law as well as in Law and Digital Technologies together drafted a report for the UN Special Rapporteur on the Promotion and Protection of the Right to Freedom…

Suzanne Kingston will be officially sworn in in mid-January. She graduated from the Leiden Advanced LLM European and International Business Law (EIBL) in 2000.