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.

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…

In her dissertation, political scientist Alessia Aspide explores how public attitudes toward fiscal policy are formed. Her key finding: fiscal preferences are not shaped in a vacuum, but are deeply embedded in institutional, political, and societal contexts.

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…

It’s a given that in bankruptcy cases in the Netherlands, banks and the Dutch Tax and Customs Administration are prioritised as creditors. But not only is this outdated – there’s also another way to go about it, as revealed the PhD research conducted by Assistant Professor Ruben van Uden.

People often say you should ‘do something that makes you happy’. Alumnus Benjamin Wegman certainly took that advice to heart. After graduating with a degree in tax law, he switched to brewing beer at a local brewery in Leiden.

In a new Social Europe article, Salvador Santino Regilme, Associate Professor of International Relations at Leiden University, warns that the EU must radically rethink how it funds its security—before it is too late.

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.

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,…

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.

To get important topics such as climate and human rights higher on the agenda of listed companies, stakeholders other than shareholders and employees should officially be given more say. This is what Professor of Business Law Harold Koster said in his inaugural lecture on 18 March. He proposes introducing…

Soil ecologists Emilia Hannula (Leiden) and Elly Morriën (UvA) received the Golden Medal of Teylers Tweede Genootschap on 5 November. They received the prize for their submission to a competition on sustainable soil management.

Mees Vergouwen heeft op 28 oktober de Mitchell B. Carroll prijs van de International Fiscal Association (IFA) ontvangen. De fiscalist won de prijs met zijn proefschrift over ‘botsende belastingregels’.

The extension of the Dutch government’s Covid-19 relief measures for businesses has ensured that in the last six months of 2020 the number of bankruptcies was at an all-time low. However, according to the Bijzonder Beheer Barometer (special risk management barometer) an initiative of PwC and the Department…

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.

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

Micro- and nanoplastics cause stress to crops such as lettuce and carrots, PhD candidate Laura Julia Zantis found. This can lead to reduced growth and a lower nutritional value. Biodegradable plastics have this effect too, likely because of chemicals they release during degradation.

In the podcast EU Scream, a non-for-profit organization based in Brussels, Martijn Nouwen tells about his research into communications about European tax rulings.

The launch of the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-avoidance Rules' generates strong interest among tax administrations.

PhD defence

The Inter-American Center of Tax Administrations CIAT and the GLOBTAXGOV project have published the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules'.

The benefits department of the Dutch Tax Administration has attempted to reach backroom agreements with the judiciary about the decision period in benefits cases. Lecturer in tax law Martijn Nouwen says this harms the legal protection of victims.

Press announcements are a good way to draw attention to the University’s achievements.

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.

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.

PhD defence

Voormalig demissionair staatssecretaris van Fiscaliteit en Belastingdienst Marnix van Rij gaf op 17 juni in samenwerking met universitair docent Esther Huiskers-Stoop een gastcollege over belastingrecht en duurzaamheid. Deze lezing werd op initiatief van student Darya de Wilt georganiseerd.

PhD defence

Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.

Find out who to turn to as a staff member for advice about press enquiries and science communication. Member of the press? Then see the link at the bottom of this page.

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?