Driven by its ambition to expand its position as a leading research institute in Europe, Erasmus School of Law is recruiting PhD researchers (5-years), with 20% teaching tasks.Job description
The department Law and Tax consists of an enthusiastic group of researchers and lecturers within Erasmus School of Law. Tax law is a relevant and dynamic discipline that moves with social developments. Taxation is about financing our changing society. The subject matter naturally touches on diverse social issues and various academic disciplines. Research in the department focuses on the tax law discipline and the role of taxation in society as a financing and steering instrument, and moves and develops in line with the research visions within Erasmus School of Law. The research is not purely tax technical and also considers tax law in its social context. The researchers seek broad cooperation in their research activities, both within and outside the walls of Erasmus School of Law - including across department boundaries - and EUR. We research together. The research is closely intertwined with the teaching in the tax bachelor and master programmes and with the general Bachelor's programme in Law.
The department has the following focus areas:
- The effect of European Union law and international (tax) law;
- Sustainable development goals and taxation;
- Local taxation;
- Taxes as a cultural, sports and philanthropy policy tool.
Project 1: Global mobility
The present position is open to global mobility research projects that primarily focus on tax and social security and involves analyzing and understanding the various tax and social security regulations and implications for individuals operating in different (EU-)countries. The project therefore places emphasis on national taxation systems by researching and comparing the tax systems of different (EU-)countries, including their income tax rates, deductions, credits, and exemptions. This research project also entails the relationship between national tax systems and double taxation treaties by investigating the existence and terms of double taxation treaties between (EU-)countries. These double taxation treaties aim to prevent individuals from being taxed more than once and are therefore crucial for determining tax liabilities for individuals. The global mobility research project also relates to the interplay between national tax systems and double taxation treaties on the one hand and on the other hand social security systems for individuals operating in different (EU-) countries by researching the social security frameworks in different countries, including contributions, benefits, and eligibility criteria. Understanding these different systems helps to understand the impact on individuals' tax liability and social security coverage when working abroad. Conducting research on these connected topics aims to provide insights and guidance for individuals and policymakers involved in cross-border mobility to navigate the landscape of tax and social security regulations across various jurisdictions and explores possible solutions for problems mobile individuals encounter.
Affinity with labour law, social security law and European and international (tax) law is required.
Proposed supervisory team: Dr. Erik Ros, Prof. Maarten de Wilde, supervisor from labour and/or social security law.
Teaching (in Dutch): inkomstenbelasting/loonbelasting, internationaal belastingrecht, Europees belastingrecht.
Project 2: Global company taxation
The present position is open to projects that focus on the developments in international and/or EU tax law, such as Pillar 2 or combatting abuse in EU tax law, and analyses the consequences thereof on the Dutch Corporate income Tax Law (Wet Vpb 1969). The interaction with other disciplines, such as tax accounting or company law, may be part of the project, as well as comparative research, investigating the Corporate Income Tax (CIT) systems of other countries and analyze their relevance to the Wet Vpb 1969 with the aim of identifying shortcomings and improvements to the Dutch CIT. Submitted proposals can relate to one of the abovementioned areas, but can also relate to other areas provided they deal with the influence of recent developments in the area of company taxation on the Wet Vpb 1969 and contain cross border elements.
Affinity with corporate tax, international and European tax law and company law is required.
Proposed supervisory team: Dr. Eva Boomsluiter, Prof. Reinout Kok, Prof. Maarten de Wilde
Teaching (in Dutch): vennootschapsbelasting, winst, internationaal en Europees belastingrecht.