The Section Tax Law of the Leiden Law School has a vacancy for
PhD Candidate Taxation(1,00FTE)
Vacancy number 21-519 9835
The research project Tax Transparency of the Section Tax Law of the Leiden Law School has a PhD position in Tax Law and welcomes proposals (see application section below) that fit in the programme of this project. The project addresses the international problem of tax avoidance by multinational companies and related harmful tax policy competition between countries. This problem is a constant focus of public debate. The project fits within the strong social connection of the Section Tax Law of the Leiden Law School by providing solutions for social problems and a more just society.
Research Project Tax Transparency
The Tax Transparency project considers that harmful tax policy competition and undesirable tax avoidance can only be effectively addressed if countries work together. However, in practice, it has proven difficult to get this cooperation off the ground, even within the European Union, because of the perceived conflicting national interests of countries. With increasingly open borders (globalisation), countries are also increasingly using their tax systems to create an attractive business environment for multinational companies to attract economic activity, employment and innovation. The project investigates the problem that countries – focusing on EU Member States and European institutions – are not very open and transparent about the existence and role of the double bind in combating tax avoidance on the one hand and excessive tax policy competition on the other hand.
The project uses innovative approaches to empirically map how Member States and European institutions work together in different fora to address unfair taxation, by obtaining unique primary data from Member States and European institutions, complemented with interviews with tax policymakers. To ensure a comprehensive approach, the project considers other relevant disciplines – e.g. economics and political science – in addition to law.
The project translates its scientific research for the benefit of society – including the investigative journalism, policymakers, politicians, and non-governmental organizations – by organizing seminars, workshops and dialogues.
- You have completed a LL.M, a master in Tax Law or Fiscal Economics, or another relevant graduate program, with excellent grades.
- Preferable qualifications include proven research talent, experience in the field of international and/or European taxation, affinity with social trends and themes in the area of tax avoidance and harmful tax competition and/or the willingness and ability to develop these.
- Special emphasis is placed on the master thesis and/or other academic pieces, as well as the research proposal (see application section below).
- You have a good command of the English language as well as outstanding writing and presentation skills.
- Applicants may apply for the PhD position before the accomplishment of their master degree. This applies only if the degree is expected to be achieved before January 2022.
With over 5,000 students and 450 members of staff, Leiden Law School is one of the largest faculties in the Netherlands. Yet, in all its diversity, it is still known for its ability to provide education on a small scale. The Faculty focuses on multi-faceted high-level teaching and research, both nationally and internationally. It does so by working with talented people and stimulating and supporting them in their professional and personal ambitions. The Faculty is housed in the beautifully restored Kamerlingh Onnes Building on the Steenschuur in Leiden. Working for the Leiden Law School means working in an inspiring scientific environment. For more information, see the website.
The Tax Transparency project is part of the research programme Limits of Tax Jurisdiction of the Section Tax Law. This project investigates the substance and effectiveness of tax law and policy developments at national (Dutch), supranational (EU), and international level (OECD; e.g. BEPS project) in tackling tax avoidance. It also investigates the role of tax advisors, multinational companies, and tax administrations in these developments. For more information about this research programme, see here.
Terms and conditions
- The successful applicant will be appointed for a fixed-term period of 4 years. Continuation after the first year is dependent upon an evaluation. Salary range from €2.434,- to € 3.111,- gross per month on a full-time basis (pay scale P, in accordance with the Collective Labour Agreement for Dutch Universities).
- Leiden University offers an attractive benefits package with additional holiday (8%) and end-of-year bonuses (8.3 %), training and career development and sabbatical leave. Our individual choices model gives you some freedom to assemble your own set of terms and conditions. For international spouses we have set up a dual career programme. More at the website.
Leiden University is strongly committed to diversity within its community and especially welcomes applications from members of underrepresented groups.
Enquiries can be made to the coordinator of the research project Tax Transparency, Martijn Nouwen, (firstname.lastname@example.org) and the coordinator of the research programme Limits of Tax Jurisdiction, Jan van de Streek (email@example.com).
Please submit online your application no later than October 31st 2021 via the blue button in our application system.
To apply for this vacancy, please upload:
- A cover letter stating your motivation for this position;
- A research proposal of max. two pages about a topic in the area of tax avoidance and tax competition;
- A curriculum vitae;
- Your master thesis or other publication(s);
- The names and contact details of two academic referees.