36 search results for “taxation” in the Staff website
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holistic solutions to the problems of cross-border death and gift taxation
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.
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Irma Mosquera Valderrama speaks at Africa taxation webinar
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.
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Nouwen on Wopke Hoekstra’s investment in safari enterprise that escaped taxation in Africa
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…
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Explainable AI in Taxation: Melanie Fink on the Role of Explanation Requirements in EU Constitutional Law
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’.
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Martijn Nouwen
Faculteit Rechtsgeleerdheid
m.f.nouwen@law.leidenuniv.nl | +31 71 527 7840
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Laurens van Apeldoorn
Faculteit Rechtsgeleerdheid
l.c.j.van.apeldoorn@law.leidenuniv.nl | +31 71 527 5887
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Egbert Jongen
Faculteit Rechtsgeleerdheid
e.l.w.jongen@law.leidenuniv.nl | +31 71 527 7819
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Edmund Hayes
Faculty of Humanities
e.p.hayes@hum.leidenuniv.nl | +31 71 527 4692
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Maarten van 't Riet
Faculteit Rechtsgeleerdheid
m.van.t.riet@law.leidenuniv.nl | +31 71 527 1571
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Jan van de Streek
Faculteit Rechtsgeleerdheid
j.l.van.de.streek@law.leidenuniv.nl | +31 71 527 7840
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The Netherlands remains a key player in the world of tax evasion
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.
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Tirza Cramwinckel wins 2023 Research Prize
Tirza Cramwinckel, Assistant Professor in tax law, has won one of the 2023 Research Prizes awarded by the Praemium Erasmianum Foundation.
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Jan van de Streek: ‘Koopkrachtreparatie is razend ingewikkeld’
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?
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Dutch benefits department has ‘crossed the line’ once again
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.
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The Effect of Directives Within the Area of Direct Taxation on the Interpretation and Application of Tax Treaties
PhD defence
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Researchers Tax Law in Trouw on potential tax avoidance Cargill
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…
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Taxes and social security
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.
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Waarom internationale belastingsystemen inclusiever moeten worden
Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.
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'Fiscaliteit speelt rol bij vertrek DSM uit Nederland'
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.
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Dutch East Indies tax system was supposed to elevate the colony, but turned out to be token politics
In the late 19th century, the Dutch government introduced a tax system in the Dutch East Indies, with the intention of transforming the colony into a modern state. PhD student Maarten Manse wrote his thesis on this development and discovered how grandiloquent colonial ideals became bogged down in daily…
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A trademark for those who pay their taxes fairly?
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.
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Debate ‘Tax in the Boardroom’ between students, the business sector, and government
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…
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Apply now for the new minor Tax and Society at Leiden University
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.
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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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Research Martijn Nouwen about secretive EU tax body revealed in media under #TheCode
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…
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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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CIAT and GLOBTAXGOV publish general anti-avoidance rule toolkit
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'.
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Bonuses and allowances
Your income is structured in accordance with the Collective Labour Agreement for Dutch Universities (CAO). In addition to elements such as your salary, holiday allowance and end-of-year bonus, it also includes incidental bonuses for exceptional performance or exceptional working conditions. Allowances…
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PhD Ceremony Mees Vergouwen – solutions for colliding 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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Jan Vleggeert: ‘Corona’ tax good idea, but how will it work?
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.
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ESOF 2022: Tax justice in Europe and beyond
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…
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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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UN Special Rapporteur visits Leiden: ‘Suspend the supply of arms to the warring parties’
Francesca Albanese, UN Special Rapporteur for human rights in the occupied Palestinian territories, visited Leiden Law School on 8 December within the scope of International Human Rights Day.
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‘Citizens should be able to rely on information provided by Tax and Customs Administration’
Information provided by the Tax and Customs Administration is something that concerns every citizen. So it is not surprising that the Tax hotline receives around 10 million calls each year. The Benefits Affair emphasised the citizen’s perspective in communications with the Tax and Customs Administration.…
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Harmful Tax Competition in the East African Community
PhD defence
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A Tax Treaty Policy for Curaçao
PhD defence