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

The article deals with the influence of the Agreement on the Free Movement of Persons between Switzerland and the EU on the international tax separation, more specifically on the tax separation of tax deductions for natural persons.

The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.

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…

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.

Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.

On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.

In the past few years, an increasing number of multinationals have made the news for large-scale use of tax planning opportunities. The Organisation for Economic Collaboration and Development (OECD) and the European Commission are studying these cases closely and investigating whether the current concepts…

Courses EU Tax Governance (EUTAXGOV).

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?.

In this PhD-thesis several new and existing data science application are described that are particularly focused on applications for tax administrations.

On Thursday 16 November, Dirk Broekhuijsen defended his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The supervisors are Professor F.A. Engelen and Professor S.C.W. Douma.

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 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…

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.

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.

This book is the first to incorporate current academic literature and case law on European, transnational, and international media law into a comprehensive overview intended primarily for students.

European Law is a one-year Master’s specialisation at the internationally renowned Leiden Law School at Leiden University. The programme distinguishes itself by its broad intra-disciplinary approach, covering institutional, constitutional as well as internal market and competition law of the EU in addition…

This research concerns a network of labour law specialists in the EU. The growing internationalization of the economic market and the employment market has a major impact on legislation and research of labour law. Particularly within the European Union labour law is subject to constant development…

The Law of the European Union is a complete reference work on all aspects of the law of the European Union, including the institutional framework, the Internal Market, Economic and Monetary Union and external policy and action.

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.

Are you thinking about studying European Law? Learn more and watch the videos.

On 12 March, Frederik Heitmüller defended the thesis 'Combatting tax avoidance, the OECD way? The impact of the BEPS Project on developing and emerging countries’ approach to international tax avoidance'. The doctoral research was supervised by Madeleine Hosli and Irma Mosquera Valderrama.

On 10 October 2018, Richard Resch defended his doctoral thesis 'The Interpretation of Plurilingual Tax Treaties'. The doctoral research was supervised by Prof. mr. C. van Raad.

How to explain the apparent high success rates of the EU infringement procedures, which are the major tools for enforcing EU law, against the member states?

Dr. Gruni published an article on the impact on sustainable development in the EU Common Commercial Policy of recent Opinion 2/15 CJEU on the Global Trade and Customs Journal.

On 9 September 2020, Ruben de Graaff defended his thesis 'Concurrence in European Private Law'. The doctoral research was supervised by Prof. A.G. Castermans and Prof. S.C.G. Van den Bogaert.

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).

Just published: European Banking and Financial Law Statutes Published by Routledge

Hart Publishing in Oxford has published the first book in a series entitled ‘Restatement of Labour Law in Europe’. This particular book deals with the question of which employees are protected by labour law (‘The concept of employee’).

In August 2018, the fourth edition of the teaching and learning materials

Professor Christa Tobler and Jacques Beglinger have written two new publications.

Published by Brill Nijhoff and written by leading experts including national judges, academics and practitioners East African Community Law is the first comparative as well as open access textbook on EAC law. The book provides a key resource for the research, teaching, and practice of EAC law. It also…