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.

Researchers from the Department of Tax Law were lead authors of a report on corporate taxation and digitalization for the World Economic Forum.

Jan van de Streek is a tax scholar who conducts research into the taxation of multinationals. His appointment will commence on 1 January 2021.

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.

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.

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…

On Thursday 17 October 2019, the second ILS Lunch Seminar of this academic year took place. Hanneke Bennaars and Prof. Frans Sonneveldt gave two very insightful presentations.

The monthly ILS Lunch seminars bring together colleagues and students from Leiden Law School, providing an informal setting to hear what researchers from other research programs and institutes are working on. On Thursday 17 October 2019, a new edition of the ILS Lunch Seminars takes place. This month,…

On Friday 17 November 2017, H.E. Dr. María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of the Republic of Ecuador gave a lecture on Fairness in Global Taxation at the Grotius Centre for International Legal Studies at Leiden University, Campus The Hague.

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…

How do people acquire language? How can you train your brain? What is the effect of stress on an unborn child? LIBC research topics range from language processing to cognitive robotics, and from psychiatric disorders to the impact of social factors on human behaviour. Meet several main research topics…

Researchers from five different discplines work together in this interdisciplinary initiative.

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.

Many academics involved in the area of tax law are also employed by a commercial tax advisory firm. In his inaugural lecture of 30 October 2020, Prof. dr. Jan Vleggeert argued that this combination of 'hats' can undermine the independence of fiscal research and can result in the erosion of the Dutch…

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.

This project focuses on Dutch registration of land and people in rural Sri Lanka. How did the practice of “fixating” the fluid social relations and dynamic daily practices into categories affect family strategies of reproduction and survival?

Labour law is constantly changing. Concurrently, the laws dealing with workers address fundamental issues which are invariably of major significance and value. The research carried out at the Department of Labour Law and Social Security focusses on both the (constant) changes in labour law and social…

At the heart of this study is a thorough inquiry of categorisations of social identity used in the VOC’s record-keeping bureaucracy. How were service, occupational and caste groups classified and shaped by the VOC?

Hastings College of the Law and Leiden Law School have a longstanding exchange programme. Each year students participate in the existing student exchange programmes. Likewise professors from Hastings College of Law have been visiting Leiden Law School and vice versa.

To develop a new generation of brain science (and train scientists) focused on explaining complex real-world behavioural patterns.

An international partnership of brain researchers from 35 research centres - from the US to China - including the Leiden Institute for Brain and Cognition (LIBC), has collected resting-state functional MRI data from more than 1400 healthy volunteers and put the information online so that it is available…

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.

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…

The ability to collect and interpret huge quantities of data has become indispensable to society and academia. Leiden University is a knowledge and expertise centre for data science that places the emphasis on interdisciplinary collaboration and innovation.

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.

In the EU Law Live podcast episode ‘Tax, gambling and the internal market’, Vincent Delhomme discusses the recent Admiral Gaming Network case, dealing with the validity under EU free movement provisions of national tax measures in the field of gambling.

Andreas Müller of the University of Basel (Switzerland) and Werner Schroeder of the University of Innsbruck (Austria) together organised a “three country conference” (Austria, Germany, Switzerland) on strategies of legal opening towards European law, or “Europe-friendliness”

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

Jan Vleggeert is a tax specialist with an independent and critical voice in the debate on tax avoidance by multinationals. His appointment commenced on 1 October 2019.

Asteroids, pieces of matter orbiting round the sun, have turned out to be extremely valuable. Asteroid Psyche contains a quantity of metals that together are worth more than the entire global economy. NASA is heading for it.

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…

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…

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…

In an op-ed and an interview in Dutch newspaper ‘de Volkskrant’, Reijer Passchier, Assistant Professor in Constitutional Law at Leiden University and Professor of Digitalisation and the Democratic Constitutional State at the Open University, stresses that Europe needs to take radical steps to tackle…

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…

On 16 June 2017, the 3rd CML Rev on tour took place in Berlin. The workshop on ‘The EU and Globalisation: Assets and Liabilities’ was organized in cooperation with LMU Munich and the Wissenschaftskolleg zu Berlin.

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'.

In 2024, Nikos Lavranos (who teaches arbitration law in the EIBL Adv LLM programme) and Stefano Castagna (researcher at the Vienna University of Economics and Business, Austria) together as editors published the 2nd edition of their acclaimed volume on 'International Arbitration and EU Law' (Edward…

The Grotius Centre, in collaboration with Duke Law School, will be hosting the Duke-Leiden Institute in Global and Transnational Law from 16 June to 17 July 2019 in The Hague, the International City of Peace and Justice. Applications for the second edition are now open!

The monthly ILS Lunch seminars bring together colleagues and students from Leiden Law School, providing an informal setting to hear what researchers from other research programs and institutes are working on. On Thursday 8 November, a new edition of the ILS Lunch Seminars takes place. This month, Philippe…

The coronavirus pandemic has spelt disaster for some businesses, while others have seen their profits soar. This has led to politicians to consider introducing a ‘corona’ tax where the winners from the pandemic will help the losers get back on their feet.

The Grotius Centre, in collaboration with Duke Law School, will be hosting the Duke-Leiden Institute in Global and Transnational Law from 14 June to 15 July 2020 in The Hague, the International City of Peace and Justice.

At the end of June 2021, The Dutch Ministry of Finance made a policy document public that dates back to 2016. In it, civil servants acknowledge that the Netherlands risked providing unauthorized State aid to American multinationals by allowing them to use a controversial, but favourable, fiscal construction:…

The major aim is to examine the potential of learning the body to produce a similar physiological (autonomic, neuroendocrine, or immune) and physical (e.g., desensitization of persistent physical symptoms) response to placebo medication than to active medication (pharmacological conditioning). If proven…

The project Advancing The European Multilingual Experience (AThEME) studied multilingualism in Europe by incorporating and combining linguistic, cognitive and sociological perspectives.

ILS organizes monthly Lunch Seminars in which all researchers from Leiden Law School can present their research. The idea is to share in an open and accessible way what researchers from other research programs and institutes are working on. During a seminar, two or three speakers will present their…

Bernet Elzinga (Clinical Psychology) is one of the seven scientists from the Leiden University who has received a Vici grant of 1.5 million euros from NWO. Vici is one of the largest grants for individual scientists in the Netherlands. The funding will enable her to do research for the next five years…

How do practice and theory reinforce one another in neuroscience? Professor Birte Forstmann’s inaugural lecture on 2 October will be about building interdisciplinary bridges between cognitive neuroscience and cognitive models. Her approach may lead to brain research with fewer side-effects for patie…