738 search results for “tax policy” in the Public website
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Arie Ros
Faculteit Rechtsgeleerdheid
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Residence in Tax Treaties
On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.
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Limits of Tax Jurisdiction
How do tax treaties have to be explained and implemented, and what role does the supranational regulatory process play in this? Which objectives are meant to be used in establishing tax regulations and to what extent are such legislative practices undertaken in a goal-oriented manner?.
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Multinationals and taxes
In the past few years, an increasing number of multinationals have made the news for large-scale use of tax planning opportunities. The Organisation for Economic Collaboration and Development (OECD) and the European Commission are studying these cases closely and investigating whether the current concepts…
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Tax and Society: Building a Sustainable and Fair Tax System
Tax scandals, like the Panama Papers, the Paradise Papers, and the Pandora Papers, have made taxation a major topic of public debate. Learn more about this in the new minor Tax and Society: Building a Sustainable and Fair Tax System.
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Tax Law
The study of tax law covers the tax system in its full width. It includes domestic, international and European tax law.
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Data science for tax administration
In this PhD-thesis several new and existing data science application are described that are particularly focused on applications for tax administrations.
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International Tax Law
Loopholes in international tax legislation contribute to the misuse of tax rules by multinationals. Leiden University legal experts investigate how the complex national and international tax rules can be made more consistent in order to create a better tax system.
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A multilateral tax treaty
On Thursday 16 November, Dirk Broekhuijsen defended his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The supervisors are Professor F.A. Engelen and Professor S.C.W. Douma.
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A global tax treaty
Multinationals use loopholes in the tax treaties between different states. A possible solution would be to eliminate all these loopholes in one go by creating a central global treaty. Leiden researchers are investigating whether this kind of mega-treaty is feasible.
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Tax Law (LL.M.)
The master’s programme 'Fiscaal Recht' provides you with in-depth theoretical and practical knowledge on all the ins and outs of tax law.
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EU Tax Governance (EUTAXGOV)
The EUTAXGOV Chair will address the EU Standard of Tax Good Governance. This Standard has been introduced in 2008 by the ECOFIN Council with a view to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid, and concluded…
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Tax Law (LL.B.)
Do you like solving complex legal puzzles? Do you like analysing problems? If so, the bachelor’s programme Fiscaal Recht is right for you.
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Federica Casano
Faculteit Rechtsgeleerdheid
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Courses
Courses EU Tax Governance (EUTAXGOV).
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Institute of Tax Law and Economics
The Institute of Tax Law and Economics at Leiden Law School has three departments: the Department of Tax Law, the Department of Economics and the Department of Business Studies. The Institute brings together research and teaching at the point at which, on the one hand, law and, on the other, fiscal…
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The Interpretation of Plurilingual Tax Treaties
On 10 October 2018, Richard Resch defended his doctoral thesis 'The Interpretation of Plurilingual Tax Treaties'. The doctoral research was supervised by Prof. mr. C. van Raad.
- Institute of Tax Law and Economics
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Fiscal Policy and the Long Shadows of History
In this paper, Kantorowicz aims to track the persistent effect of former partitioning borders on property tax rates in Poland.
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Martijn Nouwen
Faculteit Rechtsgeleerdheid
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Harmful Tax Competition in the East African Community
On 13 January 2022, Pie Habimana defended the thesis 'Harmful Tax Competition in the East African Community'. The doctoral research was supervised by Prof. H. Vording and Prof. S.C.W. Douma (UvA).
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The international tax system as a complex system
Complex systems can be characterized as systems in which multiple components interact with each other, often in non-linear ways. The main goal of this research will be to investigate if and how the international tax system can be defined and modelled as a complex system. Approaching the international…
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Jan van de Streek
Faculteit Rechtsgeleerdheid
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Mohamed Maatoug
Faculteit Rechtsgeleerdheid
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Rens Pieterse
Faculteit Rechtsgeleerdheid
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Jan Vleggeert
Faculteit Rechtsgeleerdheid
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Tanja Bender
Faculteit Rechtsgeleerdheid
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Judith Reijnen
Faculteit Rechtsgeleerdheid
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Dirk Broekhuijsen
Faculteit Rechtsgeleerdheid
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Arnaud Booij
Faculteit Rechtsgeleerdheid
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Rex Arendsen
Faculteit Rechtsgeleerdheid
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A New Model of Global Governance in International Tax Law Making (GLOBTAXGOV).
Assessing the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax law-making.
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Matthijs Appelman
Faculteit Rechtsgeleerdheid
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Iranian's foreign policy
Ideology and Actions
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Jaap van den Berge
Faculteit Rechtsgeleerdheid
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Pieter van der Vegt
Faculteit Rechtsgeleerdheid
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Residence in Tax Treaties
On Thursday 1 December 2016 at 13.45 hrs, Francisco Sepulveda Ramirez will defend his doctoral thesis ‘Residence in Tax Treaties' at the Academy Building of Leiden University. Supervisor is Professor F.A. Engelen.
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Esther Huiskers-Stoop
Faculteit Rechtsgeleerdheid
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Valérie Pattyn
Faculty Governance and Global Affairs
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Marco Gomes Vale Viga
Faculteit Rechtsgeleerdheid
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Behavioural Insights Teams (BITs) and Policy Change
Sarah Giest, Assistant Professor at Leiden University, and Ishani Mukherjee researched the topic of 'Behavioural Insights Teams (BITs) and Policy Change: An Exploration of Impact, Location, and Temporality of Policy Advice'.
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From Tax Havens to Tax Justice
On Friday 17 November 2017, H.E. Dr. María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of the Republic of Ecuador gave a lecture on Fairness in Global Taxation at the Grotius Centre for International Legal Studies at Leiden University, Campus The Hague.
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What you need to know about tax avoidance
Before he became Minister of Finance, CDA leader Wopke Hoekstra invested for years in a shell company in the Virgin Islands. This has been revealed in leaked documents known as the Pandora Papers. How exactly does tax avoidance work? And are there other options? Tax lawyers Jan Vleggeert and Tanja…
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The Routledge Handbook of Ethics and Public Policy
What does it mean to do public policy ethics today? How should philosophers engage with ethical issues in policy-making when policy decisions are circumscribed by political and pragmatic concerns? How do ethical issues in public policy differ between areas such as foreign policy, criminal justice, or…
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Expertise, Policy-making and Democracy
This book offers a concise and accessible introduction to debates about expertise, policy-making and democracy. It uniquely combines an overview of recent research on the policy role of experts with discussions in political philosophy and the philosophy of expertise.
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Focusdata: Foreign Policy through Language and Sentiment
In this article Fisher, Klein & Codjo introduce the FOCUSdate Project and they show how the sentiment data provide unique abilities to analyze Russia's and Iran's reactions to US policies and events and NGO human rights campaigns.
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Crisis and change in European Union foreign policy
How do crises produce changes in specific European Union foreign policy areas, and how should we conceptualise these policy changes?
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GLOBTAXGOV team meets Inter-American Center of Tax Administrations
On 15 March 2023, the GLOBTAXGOV team at Leiden Law School met with the Inter-American Center of Tax Administrations (CIAT) to explore opportunities for cooperation, to discuss the needs of tax administrations in the field of international taxation and evaluate ongoing projects and new initiatives where…
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CWTS Open Science Policy
In September 2021 the CWTS open science policy came into effect. This policy deals with open access publishing, open research data, and open source software. All research projects carried out at CWTS are subject to the CWTS open science policy.
- Policy Papers