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…

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.

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…

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.

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.

In het onderzoek van docent Martijn Nouwen wordt voor het eerst aan het grote publiek blootgelegd hoe de ‘geheime’ Europese Gedragscodegroep er niet in is geslaagd om verschillende vormen van schadelijke belastingconcurrentie uit te bannen.

Why does social anxiety increase in adolescence and how does it grow out of control in some adolescents?

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.

How much mortgage interest can I claim back according to law? Or maintenance payments, how much do the tax authorities let me deduct? Many citizens struggle with questions about the application of tax legislation. Roberto van den Heuvel investigated in what way tax legislation should provide clarity…

The Business & Liability Research Network (BLRN) – a partnership between the Company Law department and the Business Studies department of the Leiden Law School – presents the call for proposals for a new book project on the topic of Corporate and Organizational Decision-Making. Submissions are welcomed…

On 24 January 2024, Vethaak defended the thesis 'Empirical Analysis of Social Insurance, Work Incentives and Employment Outcomes'. The doctoral research was supervised by Koen Caminada and Pierre Koning.

The Irish meat magnate Larry Goodman is under scrutiny: he is thought to have evaded taxes by using a Dutch company, among other things.

This project aims at studying the social media reception of African publications as covered by the most important “altmetric” sources.

Branda Katan is per 1 maart 2023 benoemd tot bijzonder hoogleraar Corporate Litigation aan de Universiteit Leiden. Deze leerstoel gaat uit van de Vereniging Corporate Litigation.

This dissertation takes an important step in understanding the phenomenon of non-take-up of social support and what it means for contemporary social policies.

The Social Assistance and Minimum Income Levels and Replacement Rates Dataset, assembled by Jinxian Wang and Olaf van Vliet (version December 2016), provides data on minimum income benefit schemes in 33 countries from 1990 until 2009.

Why do some children confront social challenges with confidence, whereas others experience difficulties? What is the role of child temperament and child emotional dispositions? What is the role of parenting? This project aims to shed light on the mechanisms explaining shyness and confidence in response…

Are there any differences in gaze behavior between high and low socially anxious individuals? What factors influence the relation between social anxiety and gaze behavior?

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.

A neurobiological perspective on individual differences in social competence

The key subject of the Team Economic and Social History is Inequality (at local, national and global levels). We study this from an intersectional perspective: gender, class, ethnicity or race, religion, sexuality, age, ability/disability, citizenship and legal status. We study these categories of power…

The studies outlined in this volume explore how connectedness continues to change Africa and how Africa continues to shape the social life of connections.

That the tax authorities are allowed to impose taxes is widely known. What is less well known is when the tax authorities must impose taxes. And what to do when one set of regulations requires the tax authorities to impose taxes while other regulations prevent them from doing exactly that? Vergouwen’s…

Tax lawyers are under fire in the public eye. They are held directly responsible for tax evasion by multinationals. Assistant professor Elody Hutten is researching how tax professionals deal with this criticism and was interviewed about it by the Financieele Dagblad.

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.

Three students are still in the race for the ECHO Loyens & Loeff Law & Tax Award 2019, two of them are students at Leiden Law School.

Do you have to be able to say everything on Twitter and Facebook? Is Instagram morally obliged to remove photos from attacks? Should we allow the terrorist group to recruit new members on the internet?

Rewarding good behaviour, instead of punishing it – a proven pedagogical method. Would it also work in tackling tax avoidance? This question sparked the interest of PhD candidate Josephine van der Have. Her research investigates the potential of a trademark for fair taxation.