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 Dutch Ministry of Finance says that new rules have significantly reduced tax avoidance via 'transit country' the Netherlands. Jan Vleggeert, Professor of Tax Law, has voiced his reservations about this claim in the media.

Valedictory lecture

What is the neural basis of social decision-making across childhood, adolescence and adulthood and what are the developmental patterns in terms of behavior and brain activation?

On the occasion of Euroscience Open Forum 2022, Professor Attiya Waris (Director of Research and Enterprise and Professor of Fiscal Law and Policy in Eastern Africa, University of Nairobi, Kenya), Professor Irma Mosquera Valderrama (Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV ERC…

The Developmental and Educational Psychology unit nominated Jiemiao Chen's paper

What is the relation between the experience and the act of exclusion?

The Netherlands must introduce a lower limit for tax on profits to prevent major multinationals not paying tax on a structural basis.

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.

In 2021, Assistant Professor Tax Law Rens Pieterse published a biography about former professor in tax law H.J. Hofstra. Dutch magazine ‘Het Register’ did an extensive spread on Pieterse, his writing and other activities.

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.

If we want tax evasion to become a thing of the past then there has to be more balance in how tax advisers are educated, according to tax professors Jan Vleggeert and Jan van de Streek.

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.

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

On Thursday 16 November, Dirk Broekhuijsen will defend his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The defence will take place at 15.00 hrs at the Academy Building of Leiden University. The supervisors are Professor F.A. Engelen…

Welcome to the Social Anxiety and Specific Phobia (SASP) Research Group!

The Social and Economic Psychology specialisation offers in-depth knowledge of a broad range of theories and research domains in this area, all concerning the way people’s social environment influences thoughts, feelings, and behaviour.

How can data science improve tax administration? Mark Pijnenburg, a senior data scientist at the Netherlands Tax and Customs Administration, decided to investigate this in a dissertation. He talks about his experiences: 'Sometimes a technique is scientifically interesting, but not applicable in real…

Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made tax avoidance by large multinationals and rich individuals a major topic of public debate. Policymakers are pushed to close tax loopholes and reform the global tax system. But this is no easy task.

On 1 October 2019, Emile Cammeraat defended his thesis 'Economic Effects of Social Protection'. The doctoral research was supervised by Prof. K.P. Goudswaard and Prof. P.W.C. Koning.

Under #TheCode European media report about Martijn Nouwens’s research on the secretive EU Code of Conduct Group which is tasked with tackling harmful tax competition in Europe. The stories expose to the wider public for the first time how this diplomatic high-level working group of EU Member States…

Social Citizenship & Migration (SCM) is one of the nine interdisciplinary programmes launched by Leiden University in 2020. It is led by the Faculties of Governance and Global Affairs, Law, Humanities, and Social Science.

Leiden University, Department of Economics

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.

Der Spiegel reports about the planned reform of the EU Code of Conduct aimed at tackling harmful tax practices of EU Member States. A reform is urgently needed to tackle remaining forms of tax competition, which cost EU countries billons of euros every year.

Restructuring of corporate groups was discussed at the joint conference of the European Law Institute (ELI) and the Business & Liability Research Network of Leiden University took place in Leiden (the Netherlands). During this conference, developments at both the national and European levels were discussed.…

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…

Na Shell en Unilever is DSM het derde grote bedrijf dat vertrekt uit Nederland. Fiscalisten zijn niet verbaasd: het sentiment over het vestigingsklimaat hier is momenteel minder gunstig.

Many academics who specialise in tax law also work for commercial tax consultancies. It would very much seem as though the combination of different roles can hamper independent research, says Jan Vleggeert in his inaugural lecture on 30 October. Tax avoidance and other hot topics therefore do not receive…

In the last week of January, Prof. Rex Arendsen and PhD candidate Maarten Manse of the Department of Tax Law at Leiden Law School, taught an ‘Intensive Course on Tax Law' at the Gadjah Mada University (UGM) in Yogyakarta. This week of lectures illustrates the fruitful cooperation between both univer…

Efficiently responding to others’ emotions has great survival value, especially for social species, such as primates, who establish close, long-term bonds with group members. The closest living relatives to humans are the chimpanzee and the bonobo. Studying these species, and comparing them on the exact…

Robotics, using social mechanisms like hormonal modulation, may accelerate our understanding of core sociality principles. By looking at social robotics through an evolutionary lens, we propose this field as a promising framework to investigate the fundamental bricks of sociality from an evolutionary…

In the late 19th century, the Dutch government introduced a tax system in the Dutch East Indies, with the intention of transforming the colony into a modern state. PhD student Maarten Manse wrote his thesis on this development and discovered how grandiloquent colonial ideals became bogged down in daily…

Het team van vier studenten fiscaal recht heeft zich geplaatst voor de finale van de meest prestigieuze wereldwijde pleitcompetitie op het terrein van internationaal en Europees belastingrecht.

This book offers a detailed analysis of social policy in Ecuador, covering its evolution over the past four decades. It examines how social relations and institutional frameworks have influenced concepts of well-being, the implemented policies, and the outcomes achieved.

Inspectors at the Dutch Tax and Customs Administration can require people to provide more information relating to their tax returns. Esther Huiskers-Stoop from the Tax Law department investigated the rules in place to protect us when we are required to provide information to the tax authorities.

Serious forms of anxiety concerning other people’s opinions can hinder teenagers at school in social interactions or carrying out tasks. Psychologist Anne Miers is looking for ways to reduce this so-called ‘social anxiety’.

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 need for knowledge among practitioners and the lack of an academic knowledge base for specifically collective arrangements of social work in the Netherlands were the reason for Anouk de Koning, Femke Kaulingfreks and Maartje van der Woude to start working on a Dutch Research Agenda (NWA) application…

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.

Information provided by the Tax and Customs Administration is something that concerns every citizen. So it is not surprising that the Tax hotline receives around 10 million calls each year. The Benefits Affair emphasised the citizen’s perspective in communications with the Tax and Customs Administration.…

The European Commission has started an investigation into possible illegal state aid from the Netherlands to Nike. It is high time that agreements between Tax Authorities and multinationals are made public, says Associate Professor in Tax Law Jan Vleggeert.

Take a walk through any city, and you are likely to come across a brightly coloured mural. Although these paintings often seem to serve solely as a backdrop for Instagram snapshots, art history professor Minna Valjakka says there are rich traditions and intricate histories that uncover more critical…

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.