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.

If you work, you are eligible for tax reduction in the form of tax deductions. You can apply for or terminate a payroll tax deduction via the PSSC.

When moving to the Netherlands, it is important to know whether you are considered resident tax payer or non-resident. Both residents and non-residents are taxed on their taxable income. A number of criteria help determine your status as resident or non-resident.

Inaugural lecture

If you work, you are eligible for tax reduction in the form of tax deductions. You can apply for or terminate a payroll tax deduction via the PSSC.

Course, Summer School

More than 130 countries, including the Netherlands, have decided to introduce a minimum corporate tax rate of 15 percent. The plan would lead to 125 billion euro in extra tax revenue globally.

Research

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.

Dutch newspaper Trouw investigated the tax position of multinational Cargill. Their conclusion? Cargill appears not to pay taxes over their profits. Trouw asked Jan van de Streek, Professor of Tax Law, and PhD candidate Josephine van der Have for an explanation. Prior to this, Van der Have had also…

On the occasion of Euroscience Open Forum 2022, Professor Attiya Waris (Director of Research and Enterprise and Professor of Fiscal Law and Policy in Eastern Africa, University of Nairobi, Kenya), Professor Irma Mosquera Valderrama (Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV ERC…

On Monday 10 October a debate was held at the KOG, ‘Tax in the Boardroom’. During this inspiring event, students and tax experts from the business sector and public bodies considered the tax issues that are dominating the public debate. The tax experts were Joost Kutsch Lojenga (Shell), Sebastiaan de…

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.

No, the Netherlands is not a tax haven, the new State Secretary for Tax Affairs Marnix van Rij said shortly after his introductory meeting with Dutch Prime Minister Rutte. Yet there are numerous reports that describe the Netherlands' role as a tax haven.

The Netherlands remains one of the most important locations when it comes to tax evasion. According to Tax Justice Network only the British Virgin Islands, the Cayman Islands and Bermuda play a greater role.

One of the EU's most heralded weapons against tax avoidance and evasion falls prey to political whims, is applied arbitrarily, and lacks transparency, according to tax observers and lawmakers.

Workshop

In 2017, at the start of the Rutte III cabinet, tax scholars Leo Stevens and Koen Caminada presented a blueprint for a new tax system. Today, four years on, they observe that the cabinet has put little effort into innovations in the area of tax.

Minister Silvania of Curaçao has announced that Germaine Rekwest, who was awarded a PhD from Leiden University in September, will support him on treaty policy for Curaçao. The minister announced this in his travel report.

A report by interest group Tax Justice Network shows that the Netherlands is still one of the most attractive countries for companies when it comes to tax: we hold a dubious fourth position on a list of seventy coutries. In Dutch magazine Vrij Nederland Jan Vleggeert, Professor of Tax Law, explains…

The Dutch Tax Authorities leaked information about an international tax audit to Uber. In addition, they ‘obstructed and delayed’ an investigation by other EU Member States, says the International Consortium of Investigative Journalists (ICIJ) based on internal documents from the tech company.

In Europe, citizens have a right of access to government information. The European Commission, however, has various methods to prevent this. For example, destroying all e-mails, invoking state security and protection of privacy, and not taking minutes. As a result, it is almost impossible to review…

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 Dutch Ministry of Finance says that new rules have significantly reduced tax avoidance via 'transit country' the Netherlands. Jan Vleggeert, Professor of Tax Law, has voiced his reservations about this claim in the media.

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.

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.

If we want tax evasion to become a thing of the past then there has to be more balance in how tax advisers are educated, according to tax professors Jan Vleggeert and Jan van de Streek.

In the podcast Het Geldspoor, Professor of Tax Law Jan van de Streek speaks about the profession of tax advisers. 'Tax consultants should take a firmer stance more often’, says Van de Streek.

Too often, tax scholars have a dual role: advising the government on legislation, while at the same time helping companies to pay as little tax as possible. This needs to change according to Bart Snels, a member of parliament for Dutch GreenLeft party.