Driven by its ambition to expand its position as a leading research institute in Europe, Erasmus School of Law is recruiting PhD researchers (5-years), with 20% teaching tasks.

Job description
The department Law and Tax consists of an enthusiastic group of researchers and lecturers within Erasmus School of Law. Tax law is a relevant and dynamic discipline that moves with social developments. Taxation is about financing our changing society. The subject matter naturally touches on diverse social issues and various academic disciplines. Research in the department focuses on the tax law discipline and the role of taxation in society as a financing and steering instrument, and moves and develops in line with the research visions within Erasmus School of Law. The research is not purely tax technical and also considers tax law in its social context. The researchers seek broad cooperation in their research activities, both within and outside the walls of Erasmus School of Law - including across department boundaries - and EUR. We research together. The research is closely intertwined with the teaching in the tax bachelor and master programmes and with the general Bachelor's programme in Law.

The department has the following focus areas:

1. The effect of European Union law and international (tax) law;

1. Sustainable development goals and taxation;

1. Local taxation;

1. Taxes as a cultural, sports and philanthropy policy tool.

Project 1: Global mobility

The present position is open to global mobility research projects that primarily focus on tax and social security and involves analyzing and understanding the various tax and social security regulations and implications for individuals operating in different (EU-)countries. The project therefore places emphasis on national taxation systems by researching and comparing the tax systems of different (EU-)countries, including their income tax rates, deductions, credits, and exemptions. This research project also entails the relationship between national tax systems and double taxation treaties by investigating the existence and terms of double taxation treaties between (EU-)countries. These double taxation treaties aim to prevent individuals from being taxed more than once and are therefore crucial for determining tax liabilities for individuals. The global mobility research project also relates to the interplay between national tax systems and double taxation treaties on the one hand and on the other hand social security systems for individuals operating in different (EU-) countries by researching the social security frameworks in different countries, including contributions, benefits, and eligibility criteria. Understanding these different systems helps to understand the impact on individuals' tax liability and social security coverage when working abroad. Conducting research on these connected topics aims to provide insights and guidance for individuals and policymakers involved in cross-border mobility to navigate the landscape of tax and social security regulations across various jurisdictions and explores possible solutions for problems mobile individuals encounter.

Affinity with labour law, social security law and European and international (tax) law is required.

Proposed supervisory team: Dr. Erik Ros, Prof. Maarten de Wilde, supervisor from labour and/or social security law.

Teaching (in Dutch): inkomstenbelasting/loonbelasting, internationaal belastingrecht, Europees belastingrecht.

Project 2: Global company taxation

The present position is open to projects that focus on the developments in international and/or EU tax law, such as Pillar 2 or combatting abuse in EU tax law, and analyses the consequences thereof on the Dutch Corporate income Tax Law (Wet Vpb 1969). The interaction with other disciplines, such as tax accounting or company law, may be part of the project, as well as comparative research, investigating the Corporate Income Tax (CIT) systems of other countries and analyze their relevance to the Wet Vpb 1969 with the aim of identifying shortcomings and improvements to the Dutch CIT. Submitted proposals can relate to one of the abovementioned areas, but can also relate to other areas provided they deal with the influence of recent developments in the area of company taxation on the Wet Vpb 1969 and contain cross border elements.

Affinity with corporate tax, international and European tax law and company law is required.

Proposed supervisory team: Dr. Eva Boomsluiter, Prof. Reinout Kok, Prof. Maarten de Wilde

Teaching (in Dutch): vennootschapsbelasting, winst, internationaal en Europees belastingrecht.

We are looking for candidates who:

• hold a master’s degree in tax law or tax economics;
• can demonstrate scientific research skills;
• have excellent oral and written skills in English (requirements: see application format) and Dutch.

Current master students are welcome to apply. However, appointment will only be possible if the master degree has been obtained before the start of the employment contract. You can apply without having proof of obtaining your master’s degree, however, bear in mind that proof of a master’s degree is a formal requirement for employment and has to be delivered at least 3 weeks before the start date of the contract.

An internationally oriented and varied job in an enthusiastic team, with good working conditions in accordance with the Collective Labor Agreement for Dutch Universities (CAO NU).

An internationally oriented and varied job in an enthusiastic team, with good working conditions in accordance with the Collective Labor Agreement for Dutch Universities (CAO NU).

The position starts with a temporary employment contract for 18 months. This probationary period consists of an educational programme, offered by Erasmus Graduate School of Law, and individual research and entails an evaluation of the progress of the research after one year. In case of a positive evaluation, the contract will be extended. In the remaining 42-month period PhD researchers focus on their research and the completion of their thesis, next to the teaching tasks. In both phases structured guidance is provided by the thesis supervisors and a doctorate committee composed of senior researchers and one of the PhD coordinators of Erasmus Graduate School of Law. Every PhD candidate is supervised by two or three (co-) supervisors.

The start date of this position is between 1 October 2023 and 1 January 2024 and you will be based at Erasmus School of Law, Department Law & Tax in Rotterdam. The position is for 0,8 fte - 1 fte. The salary is dependent on your experience and knowledge and ranges from a minimum of € 2.541 to a maximum of € 3.247 gross per month on a fulltime basis, in accordance with PhD of the CAO-NU. In addition, we offer an 8% holiday allowance, an end-of-year payment of 8.3%, and a very generous paid leave scheme. Furthermore, EUR is affiliated with ABP for the pension provision, and we offer partially paid parental leave, fully paid extended birth leave for partners, a personal career budget, work-life balance coaches, discounted collective health insurance, and more. As an employee, you can also use EUR facilities such as the University library and receive a discount on subscriptions for the Erasmus sports center.

Erasmus University Rotterdam offers a Dual Career Programme (DCP) to assist the life partners of new academic staff (on payroll) in finding employment in The Netherlands. The programme is offered in close cooperation with the nearby universities of Delft and Leiden.

Erasmus University Rotterdam aspires to be an equitable and inclusive community. We nurture an open culture, where everyone is supported to fulfill their full potential. We see inclusivity of talent as the basis of our successes, and the diversity of perspectives and people as a highly valued outcome. EUR provides equal opportunities to all employees and applicants regardless of gender identity or expression, sexual orientation, religion, ethnicity, age, neurodiversity, functional impairment, citizenship, or any other aspect which makes them unique. We look forward to welcoming you to our community.

Erasmus University Rotterdam

Erasmus University Rotterdam (EUR) is an internationally oriented university with a strong social orientation in its education and research, as expressed in our mission ‘Creating positive societal impact’. EUR is home to 3.700 academics and professionals and almost 33.000 students from more than 140 countries. Everything we do, we do under the credo The Erasmian Way – Making Minds Matter. We’re global citizens, connecting, entrepreneurial, open-minded, and socially involved. These Erasmian Values function as our internal compass and create EUR’s distinctive and recognizable profile. From these values, with a broad perspective and with an eye for diversity, different backgrounds and opinions, our employees work closely together to solve societal challenges from the dynamic and cosmopolitan city of Rotterdam. Thanks to the high quality and positive societal impact of our research and education, EUR can compete with the top European universities. www.eur.nl.

Faculty / Institute / Central service
Erasmus School of Law employs 500 members of staff and is attended by around 6000 students. Erasmus School of Law offer bachelor programmes in Law, Tax Law and Criminology, with a focus on active academic learning. The Bachelor's phase is characterised by problem-based learning (PBL). Students can subsequently choose from a wide variety of master programmes. Erasmus School of Law also collaborates in Double Degree programmes combining law and (business) economics or law and business administration and is one of the founders of the European Master in Law & Economics. Once students have completed their master’s degree, they may choose from several postgraduate tracks provided by Erasmus School of Law (in collaboration with Erasmus Academy and others).

At Erasmus School of Law, the fundamental premise of academic research is that law cannot be considered in complete isolation or as an end in itself. It is embedded in an economic and social context that shapes law. At the same time, law shapes society and defines economic relationships. In line with this vision, the mission of Erasmus School of Law is to carry out innovative research on the function of law in its economic and social context. The overarching theme of Erasmus School of Law is therefore 'Where law meets business': Erasmus School of Law is all about the interplay between law, practice and society. Both research and teaching at Erasmus School of Law have a strong social and business orientation. Erasmus School of Law is committed to promoting international and interdisciplinary research, as evidenced by its participation in various international research collaborations.