A team of three Leiden tax law students have reached the finals of the most prestigious worldwide moot court competition in the field of international and European tax law.

On 15 February 2022, Irma Mosquera Valderrama, Professor of Tax Governance, holder of the EU Jean Monnet Chair on EU Tax Governance EUTAXGOV and Principal Investigator of the ERC funded project GLOBTAXGOV, participated in the High-Level Webinar Taxation and Business in Africa.

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.

Rent Subsidy is a tax refund provided by the Dutch Government, to people who rent a room or a house but don’t have a sufficient income. The rooms in the Anna van Buerenplein qualify for rent subsidy. The amount of money that students receive depends on their apartment size, the rent amount, and the…

De coalitie houdt woensdag en donderdag topoverleg over de koopkrachtdaling van 6,8%. Het kabinet wil deze ongekende koopkrachtval compenseren, maar hoe kan dat effectief en enigszins betaalbaar?

In her dissertation, political scientist Alessia Aspide explores how public attitudes toward fiscal policy are formed. Her key finding: fiscal preferences are not shaped in a vacuum, but are deeply embedded in institutional, political, and societal contexts.

The debate on tax evasion by multinationals is in full swing in many Member States. Last week it was announced that the European Commission has started an investigation into possible illegal State aid from the Netherlands to Nike. It is likely that dozens of other companies are getting away with it.

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.

Charisma K. Lepcha (PI, Sikkim University), Pradyut Guha (co-PI, Sikkim University), Rajib Sutradhar (co-PI, Christ University Bangalore) and Erik de Maaker (Leiden University) have been awarded a two-year grant of USD 18.000 to conduct research on the impact of ‘green farming’ on the sensitive mountain…

To get important topics such as climate and human rights higher on the agenda of listed companies, stakeholders other than shareholders and employees should officially be given more say. This is what Professor of Business Law Harold Koster said in his inaugural lecture on 18 March. He proposes introducing…

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

This section shows some of the most relevant articles that are also related to the topic of the EUTAXGOV Chair.

Tero Alstola defended his thesis on 21 December 2017

How are digital risk-profiles developed and used in practice?

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’.

How do people become involved in terrorist organisations? Liesbeth van der Heide sought the answer to this question in a Malian prison, where she interviewed terrorists in a tiny cell. She discovered that the will to survive and social context are often more decisive than individual ideological convictions.…

Bachelor, Master

Maria Yazdanbakhsh, Professor of Parasitology at the Leiden University Medical Centre (LUMC), has been awarded an ERC Advanced Grant of 2.5 million euros. She will investigate why people in Africa and Southeast Asia respond less to certain vaccines than Europeans. Her goal is to find a solution for…

The Department of Business Studies focuses on research questions at the intersection of law and behaviour in the context of organizations and enterprises. The department brings together specialists in entrepreneurship, organizational psychology, marketing, strategy, economics, and finance.

The growing popularity of corporate self-regulation to address supply-chain issues puts Corporate Social Responsibility and specifically codes of conduct, at the centre of attention. In this article, Jaroslaw Kantorowicz, Sarah Vandenbroucke and Yvonne Erkens analyse supplier codes of conduct of multinational…

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.

The extension of the Dutch government’s Covid-19 relief measures for businesses has ensured that in the last six months of 2020 the number of bankruptcies was at an all-time low. However, according to the Bijzonder Beheer Barometer (special risk management barometer) an initiative of PwC and the Department…

Mees Vergouwen heeft op 18 juni de dissertatieprijs van De Vereniging voor Belastingwetenschap gewonnen. Hij promoveerde in 2023 op een proefschrift over ‘botsende belastingregels’. De fiscalist kreeg de prijs voor het beste proefschrift van de afgelopen twee jaar.

Multidisciplinary research has established that VAT-results are in practice six times lower than what it should have been. The new estimates rely on machine learning techniques.

When Professor of Tax Law Jan Vleggeert delivered his inaugural lecture in Leiden University’s Academy Building on 30 October 2020, only 30 people were allowed to attend due to coronavirus measures. On 10 June 2022, Vleggeert was therefore given the opportunity to deliver a lecture to a much larger…

After 45 years at Leiden University, it is time for Kees Goudswaard to retire. In his farewell lecture, he reflects on developments in his field: social security.

Marc Broekema from the Department of Business Studies has received a grant from the Netherlands Institute of Registered Valuators (NiRV) to conduct research into how the value of a business is assessed in legal proceedings.

The International Relations and Diplomacy programme gives you a unique combination: a thorough academic education in international relations and political science with practice-based training in international negotiation and diplomacy.

Thanks to data science, we can chart and search enormous quantities of related information. This generates all kinds of new insights, for example in complex global financial structures or such societal problems as loneliness.

Lecture

In the podcast EU Scream, a non-for-profit organization based in Brussels, Martijn Nouwen tells about his research into communications about European tax rulings.

The European Parliament’s newly created Subcommittee on Tax Matters held a public hearing on the EU’s work on harmful tax practices on the 1st of December.

The launch of the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-avoidance Rules' generates strong interest among tax administrations.

The benefits department of the Dutch Tax Administration has attempted to reach backroom agreements with the judiciary about the decision period in benefits cases. Lecturer in tax law Martijn Nouwen says this harms the legal protection of victims.

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'.

The consequences of social tendencies for the legislation and institutions in the fields of social security, the labor market policy and pension reform are examined in this multdisciplinary research program..