Amsterdam Centre for Tax Law

Since 1 January 2009, the tax law research of the Amsterdam University has been conducted at the Amsterdam Centre for Tax Law (ACTL).

Until 31 December 2008, the tax law research was conducted at the Amsterdam Centre for International Law (ACIL).

The research topic of the ACTL is ‘Tax sovereignty versus Globalisation'.

The aim of this research project is twofold:

(i) to establish the limits on national tax sovereignty and tax jurisdiction set by international and supranational law,

and

(ii) to assess whether these limits should be narrowed of broadened on the basis of criteria such as level playing field, interjurisdictional equity, free movement of persons and capital, budgetary stability, and fair interstate policy competition.

Specific research topics are:

The Influence of double tax treaties on tax jurisdiction
Influence of EC treaty freedoms on tax sovereignty
The Influence of EC directives on tax sovereignty

The ACTL comprises 14 researchers: 5 professors, 7 assistant professors and 2 PhD students. In addition, several external researchers are associated with the ACTL. In the past 5 years, 9 PhD's have been completed. ACTL regularly organises the ACTL Seminar entitled ‘On European and International taxation', covering up-to-date subjects of international and European tax law. The ACTL is one of the founders of the Group for Research on European and International Taxation (GREIT), a collaboration between the ACTL and researchers from Lisbon University (Portugal), Lund University (Sweden) and Vienna University (Austria).

The Director of the ACTL is prof. Dennis Weber, professor of European Corporate Tax Law.