The VU Nexus Centre is the international research centre of the Tax Law department of the Faculty of Law at the Vrije Universiteit Amsterdam. The purpose of the centre is to initiate and carry out scientific research on the taxation of multinational enterprises in a globalized economic environment, with a particular focus on the taxation of non-resident multinational enterprises. Key areas of research are domestic and international tax law; including tax treaties and EU tax law. The members of the Nexus Centre are all associated with the Tax Law department of the Faculty of Law.
Within the Faculty of Law, the Nexus Centre is a centre of expertise, serving as focal point of the faculty’s research strengths and increasing the visibility of the faculty’s research. This facilitates cooperation with researchers from other disciplines and partners within and outside academia.
The centre’s name, Nexus, refers to the concept that is generally used in the context of demarcating a state’s jurisdiction to tax foreign enterprises. It concerns various connecting factors employed by states to justify the exercise of tax jurisdiction in respect of foreign enterprises.