Virtual currency is a new phenomenon. There is still uncertainty regarding its operation, status and legal consequences.

On 3 June 2021, Vassilis Dafnomilis defended his thesis 'Taxation of Cross-border Inheritances and Donations'. The doctoral research was supervised by Prof. F. Sonneveldt and Prof. S. Douma (UvA).

On 2 Juni 2021, Maarten Manse defended his thesis 'Promise, Pretence and Pragmatism: Governance and Taxation in Colonial Indonesia, 1870-1940'. The doctoral research was supervised by Prof. R. Arendsen.

In this paper, Kantorowicz aims to track the persistent effect of former partitioning borders on property tax rates in Poland.

Taxation is crucial to addressing many of the most pressing societal challenges today. Adapting to climate change, achieving the UN Sustainable Development Goals, controlling income and wealth inequality and fostering resilient democracies: none of these can be achieved without fair and sustainable…

This section shows some of the most relevant articles that are also related to the topic of the EUTAXGOV Chair.

On 14 November 2019 Niek Schipper defended his thesis 'De invloed van de woonplaats op de fiscale behandeling van grensoverschrijdende werknemers'. The doctoral research was supervised by Prof. S.C.W. Douma and Prof. J.P. Boer.

Events related to EUTAXGOV.

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.

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…

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.

The study of tax law covers the tax system in its full width. It includes domestic, international and European 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.

The following lectures/courses are given in the framework of the EU Jean Monnet Chair EUTAXGOV at Leiden University. Topic of this Jean Monnet Chair: EU Tax Governance and International Tax Law Making by the EU.

VVI Research Meetings 2023-2024

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…

Presentations related to this chair.

On 4 March 2021, Michiel Spanjers defended his thesis 'Belastingbudget'. The doctoral research was supervised by Prof. J.P. Boer and Prof. H. Vording.

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).

In the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor are elements of the discussion about the levy of this inheritance tax, but so too are the possibilities to reduce the tax through ingenious legal constru…

Over the last decades, income inequality has increased globally. How do social policies affect this increasing trend? How do international trade and technological progress affect inequality? What is the profile of income inequality in China?

The Duke-Leiden Institute in Global and Transnational Law is a one-month programme providing a strong foundation for those interested in international and comparative law as well as for those planning to study law in the United States. The programme will focus on subjects such as trade agreements, human…

On 13 September 2023 Eline Scheerlinck successfully defended a doctoral thesis and graduated.

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…

The focus of my research project are the archival scribes who wrote private legal documents in ancient Babylonia. Thousands of such records from the first millennium BCE have survived to this day. These documents were written on clay in cuneiform script, using Akkadian language. My sources are selected…

Colonialism Inside Out: Everyday Experience and Plural Practice in Dutch Institutions in Sri Lanka (c. 1700-1800)

How did changes in the composition and exploitation of princely domains in various principalities of the Low Countries influence the development of ‘modern’ public finance systems, including the notion of public debt?

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.

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.

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.

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…

Hastings College of the Law and Leiden Law School have a longstanding exchange programme. Each year students participate in the existing student exchange programmes. Likewise professors from Hastings College of Law have been visiting Leiden Law School and vice versa.

This project focuses on Dutch registration of land and people in rural Sri Lanka. How did the practice of “fixating” the fluid social relations and dynamic daily practices into categories affect family strategies of reproduction and survival?

At the heart of this study is a thorough inquiry of categorisations of social identity used in the VOC’s record-keeping bureaucracy. How were service, occupational and caste groups classified and shaped by the VOC?

Labour law is constantly changing. Concurrently, the laws dealing with workers address fundamental issues which are invariably of major significance and value. The research carried out at the Department of Labour Law and Social Security focusses on both the (constant) changes in labour law and social…

In the EU Law Live podcast episode ‘Tax, gambling and the internal market’, Vincent Delhomme discusses the recent Admiral Gaming Network case, dealing with the validity under EU free movement provisions of national tax measures in the field of gambling.

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…

Here’s a selection of key publications by members of the CPP:

The FOI project has a number of topics it aims to investigate. These are: State, Economy, Culture and Papyri. You will find links to bibliographies on this page.

This NWO project, which is being be carried out in close cooperation with the universities of Oxford (contact: Prof. Robert Hoyland) and Princeton (contact: Prof. John F. Haldon) and the UMR 8167 (Centre National de la Recherche Scientifique, CNRS, University Paris-Sorbonne, Paris IV, University Panthéon-Sorbonne,…

Asteroids, pieces of matter orbiting round the sun, have turned out to be extremely valuable. Asteroid Psyche contains a quantity of metals that together are worth more than the entire global economy. NASA is heading for it.

On 16 June 2017, the 3rd CML Rev on tour took place in Berlin. The workshop on ‘The EU and Globalisation: Assets and Liabilities’ was organized in cooperation with LMU Munich and the Wissenschaftskolleg zu Berlin.