3,952 search results for “corporate tax law” in the Public website
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Public International Law
We would all like to live in a world in which individuals feel safe, conflicts are resolved peacefully and the interests of future generations are taken into consideration. At Leiden University legal scholars investigate to what extent public international law meets the needs of a globalised society.…
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Legal decision making in liability law and financial regulation
The starting point for this research project is the notion that the human brain is susceptible to all kinds of fallacies and biases that affect our perceptions and influence our reasoning outside of our conscious awareness. Indeed, most people think they are merely observing facts and that they process…
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European and International Media Law
This book is the first to incorporate current academic literature and case law on European, transnational, and international media law into a comprehensive overview intended primarily for students.
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Vleggeert on Irish meat company that used the Netherlands to evade taxes
The Irish meat magnate Larry Goodman is under scrutiny: he is thought to have evaded taxes by using a Dutch company, among other things.
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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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Data science at the Netherlands Tax and Customs Administration
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…
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About us
The Department of Child Law and Health Law is a knowledge centre dedicated to academic research and education for both students and professionals in two fields: child law (and children's rights) and health law.
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Child Law and Health Law
The Department of Child Law and Health Law is a knowledge centre dedicated to academic research and education for both students and professionals in two fields: child law (and children's rights) and health law.
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Instruments on Cross-Border Insolvency Law
Recent insolvency cases highlight the growing importance of cross-border insolvency matters in international transactions. To this end, many instruments have been introduced and implemented in recent years across the world. At this page we present a selection of relevant instruments in the field of…
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Landscape Protection in International Law
Amy Strecker assesses the institutional framework for landscape protection, analyses the interplay between landscape and human rights, and links the etymology and theory of landscape with its articulation in law.
- Law
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Jan Vleggeert: published memo 'quite remarkable'
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:…
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Research
The research is part of the Faculty's research program ‘Coherent Private Law’.
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Collected Cases on EU Labour Law
European labour law has an unmistakable influence on national law. This applies even more to the case-law of the Court of Justice of the European Union (CJEU), as it has implications for the application of European law in the Member States and with it the interpretation of national law. Collected Cases…
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Irma Mosquera appointed as Professor of Tax Governance
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.
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Nouwen in Der Spiegel About the New EU Code of Conduct Against Harmful Tax Practices
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.
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Research project: Unravelling the Rule of Law
While acknowledging prominent legal-philosophical debates, this project proposes a radically different approach to provide insights into the concept of the rule of law.
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Ymre Schuurmans on racial profiling at Dutch tax office
It was already clear that the Dutch tax office had been working with black lists for years, containing the names of people who, according to the authorities, had a high risk of committing fraud. But reports by research agency PwC make it clear how systematically the Dutch tax office discriminated when…
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Essential EU Law in Charts and Text
In August 2018, the fourth edition of the teaching and learning materials
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More laws, more problems? The role of (Roman) law in society according to Cornelius Tacitus
Whether implicitly or explicitly, we all have ideas about how the law is supposed to function, whose interests it should represent, and what role it should play in society. This project explores the ways in which these questions are addressed in the works of the Roman historian Publius Cornelius Tacitus…
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Law
As a Faculty of Law graduate you are part of a valuable network. Discover how you can remain in contact with other alumni and the University!
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Conference on restructuring of corporate groups
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…
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EU Executive Discretion and the Limits of Law
The increase in the European Union's executive powers in the areas of economic and financial governance has thrown into sharp relief the challenges of EU law in constituting, framing, and constraining the decision-making processes and political choices that have hitherto supported European integration.…
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Lotte GunnewegFaculty of Law
l.a.gunneweg@law.leidenuniv.nl | +31 71 527 2727
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How independent are tax academics?
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…
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From tax law talent to expert beer brewer: Benjamin Wegman's unique career path
People often say you should ‘do something that makes you happy’. Alumnus Benjamin Wegman certainly took that advice to heart. After graduating with a degree in tax law, he switched to brewing beer at a local brewery in Leiden.
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Research Handbook in the series of Human Rights Law
The Research Handbook on Labour, Business and Human Rights Law edited by prof. Janice Bellace of the University of Pennsylvania and ass. prof. Beryl ter Haar of Leiden University. The book is publisehd in Edward Elgars series on Human Rights.
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happening on the shop floor? Executive Board visits the Institute of Tax Law and Economics
Each scientific institute has its own dynamics. The Executive Board is visiting the different institutes to find out what is going on there. On 11 March, staff at the Institute of Tax Law and Economics talked to the Board about their teaching and research. What is going well and what are the challen…
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Basis for legislation
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…
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Enhancing access to EU law: Why bother?
In the past years access to EU law has been significantly enhanced via services such as EUR-Lex. This development not only allows for easy retrieval of individual legal acts, but for collecting information about the evolution of EU law in the aggregate as well.
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Changing meaning of the rule of law
This article explores how the meaning of the rule of law has evolved over the past century in UK and US parliamentary speeches, focusing on procedural (thin) and substantive (thick) conceptualisations.
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Arie RosFaculty of Law
a.p.ros@law.leidenuniv.nl | +31 70 800 1571
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Lotte BaasFaculty of Law
l.baas@law.leidenuniv.nl | 071 5277407
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'Time for a fundamental strategy on State aid to multinationals'
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.
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Participating in a European Workshop on Blockchain and the Law
Iris Wuisman and Morshed Mannan of the Company Law department attended a European workshop on blockchain and the law at the European University Institute (EUI) in Florence on 30 November 2017- 1 December 2017.
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Robots, Healthcare, and the Law
Eduard Fosch-Villaronga, Marie Skłodowska-Curie Postdoctoral Researcher at eLaw- Center for Law and Digital Technologies, just published a book on Robots, Healthcare, and the Law. Regulating Automation in Personal Care.
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Aligning religious law and state law: Street-level bureaucrats and Muslim Marriage practices in Pasuruan Indonesia
Latif Fauzi defended his thesis on 18 May 2021.
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Civil Law
The Department of Civil Law is responsible for education and research in the field of civil law. We teach the master’s degree programme Civiel Recht (Civil Law LL.M.), attracting many students each year from Leiden and elsewhere.
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Civil Law
The section Civil Law provides education and research in the field of civil law.
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Jessie PoolFaculty of Law
j.m.w.pool@law.leidenuniv.nl | 071 5274035
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Asian Law
In this lecture professor Harding considered the implications of Asia's 21st-century rise for its legal systems and our approaches to studying them in the new situation we confront in the early 21st century.
- International Law
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Law and Governance in China
How are law and governance in China responding to rapidly changing circumstances, and what does that mean for the relationship between the state and its citizens?
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of Financial Institutions: Perspectives from International Insolvency Law
This publication examines the issues regarding the cross-border resolution of financial institutions, focusing on the power allocation between the home and host resolution authorities, i.e. the jurisdiction rule.
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Rens Pieterse writes biography of Professor Ferd Grapperhaus
‘A tax crusader’... that’s how Ferd Grapperhaus, former Professor of Tax Law at Leiden University and father of the former Minister of Justice and Security, described himself. In his biography of Grapperhaus, Assistant Professor Rens Pieterse explains that he saw tax as a contribution to society.
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Dirk Visser wins ‘Gouden Peer’ in intellectual property law
On 8 December, Dirk Visser was awarded a ‘Gouden Peer’ in intellectual property law by legal platform 'Mr.'. He received the prize after being nominated by 25 fellow experts.
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The Crime of Aggression and Public International Law
This PhD dissertation examines international responsibility for the crime of aggression from a public international law perspective. Under customary international law, as well as the amendments to the Rome Statute of the International Criminal Court adopted in the Review Conference in Kampala in 2010,…
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To what extent is the public interest considered in the corporate sector?
Companies are increasingly being urged to not only generate financial returns, but also to consider the public interest. Tom Barkhuysen, Professor of Administrative Law and partner at law firm Stibbe, spoke about the role of the government at a conference on the lawyer as a trusted advisor in the boardroom.…
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The Law of the European Union, Fifth Edition
The Law of the European Union is a complete reference work on all aspects of the law of the European Union, including the institutional framework, the Internal Market, Economic and Monetary Union and external policy and action.
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Clarity of tax legislation falls short
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…