The VU Nexus Centre aims at initiating and conducting research in the field of taxation of multinational enterprises in a globalizing economic environment, focusing on taxation of non-resident multinational enterprises (i.e. a company or group of companies conducting business in two or more countries). This description is based on the ‘traditional’ concept of corporate residence, and refers to (groups of) companies that have a taxable presence or activity in the taxing jurisdiction but are not resident or headquartered there for tax purposes.
The members of the centre study contemporary developments and trends in the taxation of international cross-border corporate activities and investments in a domestic and EU context, as well as within the framework of international organizations such as the OECD and the UN. In a broad sense, the centre is concerned with the question of how countries and supranational/international organizations (should) deal with the taxation of non-resident multinationals. Due to the global scope of the central research theme, the centre’s research is in principle not limited to specific countries, regions or organizations.
Under the umbrella of the central research theme, a wide range of research topics will be further developed, such as:
- Effectiveness and suitability of taxation methods employed by source states
- Alternative methods of source state taxation such as diverted profits tax
- The concept of corporate ‘residence’ for tax purposes
- Transfer pricing aspects relating to non-resident enterprises, such as profit allocation to permanent establishments<</li>
- Anti-abuse approaches at a domestic, EU and tax treaty level
- EU State Aid developments in tax matters
- Implementation of BEPS measures in developing countries
- Tax competition
- Increasing importance of tax transparency initiatives, country-by-country reporting and exchange of information
- Fairness issues in international corporate taxation.
The members of the centre will share their expertise and their research findings through inter alia publications in Dutch and international periodicals, contributions to books, academic volumes and reference works, PhD research, contract research, guest lectures and courses, and participation in international tax conferences, seminars and roundtables.
The Nexus Centre organizes various events to facilitate academic discussion and share expertise and research outcomes, such as seminars, roundtables and courses/trainings.
The target groups of the centre’s activities are academics, practitioners (both in the public and private sector), government officials, national and international tax policy makers, and students (not necessarily with a background in taxation, so the potential target audience also includes students and professionals involved in other areas of law and economics). Certain activities are focused on one or more specific target groups.
As part of the Faculty of Law, where possible, the Nexus Centre will cooperate with other research centres and institutes at the Vrije Universiteit, such as the Zuidas Institute for Financial and Company Law (ZIFO). The centre’s research falls within the Faculty of Law’s overarching research topic ‘Law and Governance’, and particularly within the research programme ‘Public and private interests in finance and business law’.
Where possible, the centre aligns its research with the Kooijmans Institute for Law and Governance, the Faculty of Law’s interdisciplinary research institute, especially in explicating the University’s research theme ‘Governance for Society’. The centre also aims to build and maintain relations with local research groups and institutes involved in international tax law in other countries.
The Nexus Centre is closely involved in international and EU tax law teaching at Vrije Universiteit Amsterdam, both at graduate and postgraduate level. Members of the centre coordinate and lecture in International and EU Tax Law (Master in Tax Law programme) and the International Tax Law course (Master in International Business Law programme), and they act as guest speakers and lecturers at other universities.