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The section Tax Law of the institute Tax Law and Economics of Leiden Law School is looking for a PhD GLOBTAXGOV (2 positions, 1.0 FTE).
- Begijnhof, Leiden, Zuid-Holland
- Tijdelijk contract / Tijdelijke opdracht
- Uren per week:
- 38 uur
- € 2222 - € 2840 per maand
The Faculty of Law of the University of Leiden will be appointing two PhD positions within the ERC Starting Grant Project ‘A New Model of Global Governance in International Tax Law Making’ (GLOBTAXGOV), headed by Associate Professor Dr. Irma Mosquera. GLOBTAXGOV project will investigate issues of global governance and tax law making. See below for a summary of GLOBTAXGOV.
The two Phd researchers are expected to respectively engage with:
- The implementation of the 4 OECD-BEPS Minimum Standards in the United States, Mexico, the Netherlands, Spain, Ireland and Australia;
- The implementation of the 4 OECD-BEPS Minimum Standards in Colombia, Senegal, Nigeria, South Africa, India and Singapore.
The research project GLOBTAXGOV will assess the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax lawmaking. Unlike the former OECD projects that only provide for exchange of information between countries, in the BEPS Project, the EU Anti-Tax Avoidance Directive, the EU state aid investigations and the EU External Strategy, the OECD and the EU focus on substantive issues that when implemented will change the international tax architecture of developed and developing countries. These initiatives aim to ensure that governments engage in fair competition and that multinationals pay their fair share. Even though these objectives are legitimate, these developments raise the questions what is the role of the OECD and the EU in global tax governance? and, under what conditions can the model of global tax governance be feasible and legitimate for both developed and developing countries? These initiatives have generated tensions between developed and developing countries and between EU and third (non-EU) countries. The tensions call for the articulation of a new framework of global tax governance that is legitimate and based on considerations of fairness for all countries participating. Against this background, this project will first assess the feasibility of the legal transplant of the BEPS minimum standards into the tax systems of 12 countries of research by asking three sub-questions: (i) why are these countries participating in the BEPS Project? (ii) how will the BEPS minimum standards be transplanted into the tax system of these countries? and (iii) how can the differences in tax systems and tax cultures of these countries influence the content of these minimum standards? In the following step the conditions for legitimacy of the role of the OECD and the EU will be provided in light of the theories of legitimacy and governance.
- An advanced master’s degree in international tax law, at the moment of the application;
- Demonstrable research interest in corporate tax law and international tax law, both at domestic and international level;
- Ideally, have knowledge of the socio-legal approach and global approach, doing research on law in the books and law in action in Europe and other regions of the world (e.g. Latin America, Africa, Asia);
- An excellent command of English (written and spoken). In addition, each PhD needs to be fluent in at least another language and have passive knowledge of the third language (for example, Spanish, French, Portuguese, German) and willingness to learn Dutch;
- An interest in multi-disciplinary research and ability to work in a team. Knowledge of international relations and political science are considered assets.
The appointment as a PhD student will be for a period of four years (initially for a period of one year with an extension of three years after positive evaluation of progress and skills development) leading to the successful completion of a PhD thesis. The appointment will be under the terms of the cao (Collective Labour Agreement) of Dutch Universities; Salary range from € 2222,- to € 2840,- gross per month on a full-time basis (pay scale P). The starting date will be between the period 1 January 2018-1 August 2018 to be agreed jointly by the PhD and Dr. Irma Mosquera.
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. Candidates from outside the Netherlands may be eligible for a substantial tax break. More at https://www.universiteitleiden.nl/en/working-at/job-application-procedure-and-employment-conditions.
Leiden University is strongly committed to diversity within its community and especially welcomes applications from members of underrepresented groups.
Enquiries can be made to Dr. Irma Mosquera, email email@example.com.
More vacancies and information via https://www.universiteitleiden.nl/en/vacancies.
Please submit online your application no later than 14 January 2018, via the blue button of our application system.
Applicants should submit online:
- a letter of interest accompanied by a CV;
- 2 letters of reference from established professors (names, affiliations, phone numbers, e-mail addresses);
- Scanned copy of your Master's degrees, including grade transcripts;
- a writing sample of no more than 50 pages in total, such as your master’s thesis or a scholarly paper.
After reviewing the application candidates will be shortlisted for interviews.
Acquisition following this advertisement is not appreciated.
Leiden is a typical university city, hosting the oldest university in the Netherlands (1575). The University permeates the local surroundings; University premises are scattered throughout the city, and the students who live and study in Leiden give the city its relaxed yet vibrant atmosphere.
Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge in applying for academic posts and for functions outside academia. More at https://www.universiteitleiden.nl/en/working-at.Leiden Law School
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 https://www.universiteitleiden.nl/en/law.
The Department of Tax Law is part of the Graduate School of the Leiden Law School. The Law School focuses on multi-faceted high-level teaching and research, both nationality and internationally. It does so by working with talented people and stimulating and supporting them in their professional and personal ambitions. Working for the Leiden Law School means working in an inspiring scientific environment.
Education and research within the department of Tax Law covers the tax system in its full width. It includes domestic, international and European Tax Law. Information on the advanced research qualification and research programmes of the Graduate School of Legal Studies can be found on law.leiden.edu/research-leiden-law-school/graduate-school-of-legal-studies.html.