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.

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…

The response of international organizations to the problems of cross-border death and gift taxation needs to be revisited, according to PhD candidate Vassilis Dafnomilis. PhD defence on 3 June 2021.

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.

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.

Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.

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.

During an evacuation, all employees and students of the Law Faculty gather at the Kamerlingh Onnesgebouw or the Old Observatory.

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.

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.

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?

Tirza Cramwinckel, Assistant Professor in tax law, has won one of the 2023 Research Prizes awarded by the Praemium Erasmianum Foundation.

By making use of artificial tax arrangements via the Netherlands and other countries, corporations and wealthy individuals worldwide together manage to avoid paying $472 billion in tax.

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.

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 Pandora Papers turned the spotlight on Wopke Hoekstra’s investment in an African safari company via a tax haven. Apparently, there was no tax evasion, but that does not seem to be the whole story. Martijn Nouwen, assistant professor in tax law, explains in Follow the Money how the safari enterprise…

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'.

Kamerlingh Onnes Building, Steenschuur 25, 2311 ES, Leiden

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…

Economic law, environmental law and human rights are important fields of law for sustainable development. But they do not interact sufficiently, which makes it difficult to implement sustainable development.

On 10 March 2023, the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) organised the Conference ‘Towards eXplainable Artificial Intelligence (XAI) in Taxation: The Future of Good Tax Governanceon’.

Finance, Human resources

Finance, Human resources

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.

Conference, Seminar

The Irish meat magnate Larry Goodman is under scrutiny: he is thought to have evaded taxes by using a Dutch company, among other things.

Research

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.

Library

Finance

Finance

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.

There are regulatory policies and recommendations in place, which you should comply with and take into consideration during your research.

From deepfakes and disinformation to killer robots, surgical robots and AI lawmaking: AI (Artificial Intelligence) is changing our world. That raises the question whether this requires some form of regulation. At eLaw, the Center for Law and Digital Technologies at Leiden University, prof. Bart Custers…

The Dutch Ministry of Finance commissioned the scientific institute for economic research SEO Amsterdam Economics to investigate to what extent the benefits system and the provision of services have been improved in recent years. The aim of the research project is to determine whether the legal framework,…

Human resources

Twenty-two of the 150 newly elected members of the Dutch House of Representatives studied at Leiden University or did their PhD research here. But who are they and which degrees are most popular?

Organisation

Bachelor, Master

Conference

Human resources

Research

Stefaan Van den Bogaert, Vice Dean of Leiden Law School was delighted to announce on 29 March 2023 that the faculty has awarded research funding to all applicants for starter grants.