Tax & Fiscal Law

Our mission

The ambition of the Nyenrode Department of Tax & Fiscal Law is to bring together students/participants, faculty, and the business community to demonstrate leadership and to contribute to increasing and valorizing scientific knowledge in the field of finance and taxation. In this context, we provide education and conduct research with a continuous exchange between science and practice within the three areas of expertise. In all of this, we always have the objective - Serving society by shaping responsible leaders - and the L.E.S. values ​​of Nyenrode - Leadership, Entrepreneurship, Stewardship - in mind.

Within the Department of Corporate Reporting, Finance & Tax we distinguish the following disciplines: 

• Financial reporting
• Non-financial reporting & Integrated reporting
• Fiscal law
• Tax assurance

Our research

The objective of the Department of Tax & Fiscal Law is to conduct (international) up-to-date and relevant research with a continuous exchange with practice within the three disciplines. The social debate and the agenda of (international) regulators largely determine the choices of the themes.

Research themes

The research covers the following main themes:

1. External reporting
   Financial reporting, non-financial reporting and integrated reporting.
2. Tax Law
   The central research theme is ‘Ondernemend Nederland’: the tax treatment of businesses. Sub-themes include:
   • Ethics, tax avoidance and transparency
   • Tax Assurance & Tax Accounting
   • Rights and obligations of the business community, tax advisers and tax authorities
   • Investment property and owner-occupied property in the various tax resources
   • The Netherlands as a place of business for companies