1,019 search results for “principal of taxation” in the Public website
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About us
Het Empower your PhD-project is een universiteitsbreed project, geïnitieerd vanuit de Faculteit der Sociale Wetenschappen (FSW)
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Brünle Lab / Structural Biology of GPCRs
Steffen Brünle's group investigates G protein-coupled receptors (GPCRs). These essential membrane proteins are prime targets for therapeutic drug development in disease and cancer treatment.
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Vincent Delhomme discusses the ‘Admiral Gaming Network’ case for EU Law Live podcast
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.
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PhD Ceremony Mees Vergouwen – solutions for conflicting tax regulations
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…
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Night Spaces: Migration, Culture and Integration in Europe (NITE)
How are night spaces imagined, produced, experienced and narrated by migrant communities in Europe? This research project considers this question in eight European cities: Aarhus, Amsterdam, Berlin, Cork, Galway, Lisbon, London, Rotterdam. Authorities have historically wrestled with the issue of night-time…
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Dutch Income (Re)Distribution, trends 1977-2019
The book 'Dutch Income (Re)Distribution, trends 1977-2019' was published on the 14th of October. Files related to the project can be downloaded via this website.
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Understanding and analysing changes in poverty among the elderly across 16 European countries using decomposition approach
Caminada et al. examine elderly poverty across 16 European countries (2005-2022).
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Scheiding van zeggenschap en belang in de familiesfeer
On 1 October 2020, Arianne de Leeuw defended her thesis 'Scheiding van zeggenschap en belang in de familiesfeer'. The doctoral research was supervised by Prof. F. Sonneveldt and Prof. A.O. Lubbers.
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The Interpretation of Plurilingual Tax Treaties
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.
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Een algemene normtheorie toegepast op open normen in het belastingrecht
On 14 May 2020, Pieter Rustenburg defended his thesis 'Een algemene normtheorie toegepast op open normen in het belastingrecht'. The doctoral research was supervised by Prof. A.O. Lubbers and Prof. J.L.M. Gribnau.
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About the Food Citizens? project team
Cristina Grasseni, Federico de Musso, Ola Gracjasz, Maria Vasile, Vincent Walstra and Marilena Poulopoulou are part of the 'Food citizens?' Research project.
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Zoonímia Histórico-comparativa: Denominações dos antílopes em bantu
On the 26th of February, Joane de Lima Santiago successfully defended her doctoral thesis and graduated. The Leiden University Centre for Linguistics congratulates Joane on this achievement.
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Jan van de Streek and Jan Vleggeert on tax evasion Uber
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.
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PhD Seminar in Multilateral Cooperation in International Tax Law
On 12 and 13 September 2019, the Institute of Tax Law and Economics from Leiden University hosted 29 PhD researchers from around the world to engage into collective discussions at the Multilateral Cooperation in International Tax Law seminar.
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ILS Lunch Seminar with Philippe van Gruisen and Almut Breuer
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…
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Multilateral tax treaty
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…
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Schools
Leiden University works with primary and secondary schools in Leiden and The Hague.
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Multiple imputation within the context of multiway analysis
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Multivariate Humanities
This case study-based textbook in multivariate analysis for advanced students in the humanities emphasizes descriptive, exploratory analyses of various types of data sets from a wide range of sub-disciplines, promoting the use of multivariate analysis and illustrating its wide applicability. Fields…
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Typical representations of GL_n(F)
Promotores: Bas Edixhoven, Guy Henniart
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Quantitative Clinical Pharmacology
The Quantitative Clinical Pharmacology group is led by Prof. Dr. Catherijne Knibbe. Her research group aims to define how to adjust a drug dose in special patient populations such as (prematurely born) neonates or children, obese individuals or critically ill patients. Through combining the statistical…
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Therapeutic Immunomodulation
The Therapeutic Immunomodulation Group is led by Prof. Johan Kuiper. In this group we aim to identify novel immunologic targets and apply immunotherapy to inhibit or even prevent the development of atherosclerosis.
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Biotherapeutic Delivery
The research of the Biotherapeutic Delivery group led by Joachim Van Guyse focuses on developing novel polymer-based formulations for therapeutic nucleic acid and protein delivery. The research revolves around developing structure-activity relationships between the chemical structure of polymers, the…
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Organisation
The programme group Forensic Family and Youth Care Studies is one of the six programme groups within the department of Child and Education Studies at Leiden University.
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Tim Visser - Tirza Cramwinckel
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Heiko Lohuis|
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Is there an easier way to collect taxes?
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.
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SOLID: Solidarity under strain - A legal, criminological and economic analysis of welfare states and free movement in the EU
Analysing the ways in which immigration structurally challenges and changes the organization and conceptual boundaries of national welfare states.
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Leiden University and University of Edinburgh to deepen collaboration
A delegation from the University of Edinburgh recently visited Leiden University to deepen their collaboration. What makes Edinburgh such an attractive partner?
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Growing Up Together in Society (GUTS): Social networks: self-regulation in an increasingly complex social world
How do young adults find their way in an increasingly complex society? In Leiden, as part of the GUTS project, we study how brain development and self-regulation play a role in this process.
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Life in Custody Study (LIC)
The Life in Custody (LIC) Study comprises a large-scale research project into prison climate and the quality of prison life in Dutch prisons.
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Managing a sustainable career in the contemporary world of work: Personal choices and contextual challenges
On 9 June 2020, Maral Darouei defended her thesis 'Managing a sustainable career in the contemporary world of work: Personal choices and contextual challenges'. The doctoral research was supervised by Prof. J.I. van der Rest.
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Value Congruence in a Multinational Corporation
On 29 June 2017, Doris Dull-Zessner defended her PhD dissertation “Value Congruence in a Multinational Corporation”. The supervisors are Professor J.A.A. Adriaanse and Professor J.I. van der Rest.
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Uyt saecke des doots
In the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor are elements of the discussion about the levy of this inheritance tax, but so too are the possibilities to reduce the tax through ingenious legal constru…
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Cognitive Bias in the Judgment of Business Valuations and Valuators
On 1 April 2020, Marc Broekema defended his thesis 'Cognitive Bias in the Judgment of Business Valuations and Valuators'. The doctoral research was supervised by Prof. J.I. van der Rest.
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Economic Effects of Social Protection
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.
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Essays on Welfare Benefits, Employment, and Crime
On 20 January 2022, Marco Stam defended the thesis 'Essays on Welfare Benefits, Employment, and Crime'. The doctoral research was supervised by Prof. M.G. Knoef.
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Empirical Analysis of Social Insurance, Work Incentives and Employment Outcomes
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.
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Tax Law (LL.B.)
Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.
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The political economy of immigration and welfare state reform: a collection of comparative political and economic essays on human mobility and
On 12 November, Clare Fenwick defended her doctoral thesis, The Political Economy of Immigration and Welfare State Reform: A Collection of Comparative Political and Economic Essays on Human Mobility and Social Protection. The PhD research was supervised by Olaf van Vliet and Kees Goudswaard.
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Tax Law (LL.M.)
The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.
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Access to Justice in Libya (A2JiL)
This 48-month project is to contribute to a solid, accessible, domestically owned knowledge base for people-centred interventions aimed at strengthening access to justice in Libya (A2JiL), and to disseminate such knowledge among stakeholders, enhancing awareness and the capabilities required to provide…
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Maartje Van Mulken
Title research: Data perspectives on the International Tax System.
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Koos Boer|
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Niek Schipper -
Coen Maas -
Rex Arendsen
Starting from June 1st 2025, Rex Arendsen is a guest researcher at the Tax Law department. From 2015 till 2025 he was a Leiden University Professor by Special Appointment (Endowed Professor) on Social and Historical Context of Tax Law. This chair has been formed by the private founding ‘Belastingmuseum…
- Netty van Kreveld
- Jan Vleggeert