Complex systems can be characterized as systems in which multiple components interact with each other, often in non-linear ways. The main goal of this research will be to investigate if and how the international tax system can be defined and modelled as a complex system. Approaching the international…

Before he became Minister of Finance, CDA leader Wopke Hoekstra invested for years in a shell company in the Virgin Islands. This has been revealed in leaked documents known as the Pandora Papers. How exactly does tax avoidance work? And are there other options? Tax lawyers Jan Vleggeert and Tanja…

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 Panama Papers and Paradise Papers provide evidence that companies and individuals are evading tax on a large scale. Worldwide tax agreements can put a stop to this. But for the time being a treaty that will address the problem at its root is not in sight, in the opinion of legal expert Dirk Broekhuijsen.…

The European Law Institute (ELI) and Business and Liability Research Network (BLRN) of the Leiden Law School organise a conference on restructuring of corporate groups in the afternoon of 5 December 2018. ELI’s Business Rescue Report of Prof. Em. Bob Wessels and Prof. Stephan Madaus is the starting…

Throughout the world fundamental labour rights in supply chains are being violated. Since the Rana Plaza disaster in Bangladesh shook the world, we can no longer turn our heads away.

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…

Nederlanders met lage inkomens lopen tot 1,5 keer meer risico op het krijgen van een hartaanval of beroerte dan rijkere landgenoten. Bij Surinaamse Hindoestanen is dit risico 1,9 keer hoger. Dat blijkt uit onderzoek van het LUMC en het HagaZiekenhuis. Nederlandse artsen kijken tot nu toe niet naar deze…

Multinationals blijven belasting ontwijken in Nederland en Europa. Dit loopt op tot jaarlijks 100 miljard euro. Volgens een rapport van de Europese Rekenkamer moet Brussel hier meer tegen doen. Jan Vleggeert, hoogleraar belastingrecht, sprak met de Volkskrant over dit rapport.

The research is part of the Faculty's research program ‘Coherent Private Law’.

Within the Leiden Law School, the section notarial law teaches in a number of courses in the bachelor program as well as in all courses in the master program notarial law.

Yvonne Erkens, Associate Professor Labour Law, was a guest lecturer at the FHR Institute for Higher Education in Paramaribo, Suriname, from 4 to 11 November.

Tax collection has become highly complex and the system is creaking at the seams. Is there an easier way to collect taxes? This is the question raised by Rex Arendsen, Professor of Tax Law, in his inaugural lecture on 16 September.

It was already clear that the Dutch tax office had been working with black lists for years, containing the names of people who, according to the authorities, had a high risk of committing fraud. But reports by research agency PwC make it clear how systematically the Dutch tax office discriminated when…

The municipality of Utrecht is appealing to the Council of State following the decision by Dutch Minister of the Interior and Kingdom Relations Hugo de Jonge to cancel an initiative that would increase the asset limit for tax remission. Utrecht Nieuws NL reports that through the initiative, the municipality…

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.

We offer a broad and diverse amount of courses. Below, you will find all the information about the courses offered by the Department of Business Sciences. If you click on a course, you will be redirected to the course guide.

Dat banken en de belastingdienst vanzelfsprekend voorrang hebben als schuldeiser bij faillissementen is achterhaald, concludeert Ruben van Uden, universitair docent en promovendus, in zijn proefschrift. Hij vertelt erover bij BNR: ‘Het is niet meer te rechtvaardigen.’

The university aims to expose all students to sustainability topics and issues that are relevant to their field during their time studying here. Students are educated to become academic professionals with the necessary knowledge and skills to contribute to the sustainability transition.

Recent welfare reforms in the Netherlands show a trend of reducing welfare accessibility and increasing obligations. Although the effects thereof on directly-targeted economic outcomes, such as welfare dependency and labor participation, are often assessed, potential spillovers to other economic and…

On Friday afternoon 15 November 2024, the Leiden University Sustainability, Business and Human Rights Network and Discussion Group (LUSBHR) organised the Corporate Responsibility Conference: Topical issues on fundamental rights and sustainability. The afternoon was spent considering corporate social…

On Friday afternoon, 15 November 2024, the conference Corporate Responsibility: Current Issues in the Field of Fundamental Rights & Sustainability will take place.

Companies are increasingly being urged to not only generate financial returns, but also to consider the public interest. Tom Barkhuysen, Professor of Administrative Law and partner at law firm Stibbe, spoke about the role of the government at a conference on the lawyer as a trusted advisor in the boardroom.…

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…

A tax on CO2 emissions from products entering the EU offers unprecedented opportunities in the fight against global warming. That is the conclusion of research on which Leiden environmental scientist Hauke Ward collaborated. ‘A new world is opening up,’ Ward says. ‘But success hinges on how we involve…

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.

Mass claims are increasingly common in the Netherlands. Branda Katan, Professor by special appointment in Corporate Law, spoke to news website NU.nl about the chances of their success: ‘A lot of time and money goes into these cases.’

Maarten Aalbers was invited as a guest speaker by the University of Bergen (Norway) to present his views on the joint application of state aid law and free movement law concerning the adoption of sugar taxes.

Below you will find a collection of books, other than those in the BLRN book series, to which members of BLRN have contributed.