Frederik Heitmüller
Lecturer / Guest
- Name
- Dr. F. Heitmüller
- Telephone
- 071 5272727
- f.heitmuller@law.leidenuniv.nl
- ORCID iD
- 0000-0003-1421-7924
Title research: Implementation of BEPS in developing and BRICS countries.
Lecturer / Guest
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- Heitmüller F. (12 March 2024), Combatting tax avoidance, the OECD way?: The impact of the BEPS Project on developing and emerging countries' approach to international tax avoidance (Dissertatie. Institute of Tax Law and Economics, Faculty of Law, Leiden University) Meijers-reeks no. MI-417. Supervisor(s): Mosquera Valderrama I.J. & Hosli M.O.
- Mosquera Valderrama I.J. & Heitmuller F. (2024), The EU’s Role in the Global Governance of Direct Taxes. Leiden: EUTAXGOV Jean Monnet Chair (Leiden University). [other].
- Heitmüller F. (23 March 2022), Towards legitimacy in global tax governance? (Lecture): “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 5.
- Heitmüller F. (23 March 2022), Visualizing the minimum tax (Lecture): “Navigating Global Tax Governance”, online workshop in cooperation with ATAF, Session 5.
- Heitmüller F. (23 September 2022), Designing a minimum tax that works for developing countries: Open questions, possible solutions, and an agenda for empirical research (Lecture). Leiden: Research seminar “The Global Minimum Tax and its effects on countries’ tax regimes”, Leiden University.
- Heitmüller F. & Lorenzoni L. (20 October 2022), Gobernanza Fiscal. Los/las internacionalistas [podcast].
- Cubillos González J., Heitmüller F., Mosquera Valderrama I.J. & Inter-American Center of Tax Administrations (CIAT) (2022), Toolkit for the design and effective implementation of domestic and international general anti-avoidance rules. Panamá: Inter-American Center of Tax Administrations (CIAT).
- Cubillos González J., Heitmüller F., Mosquera Valderrama I.J. & Inter-American Center of Tax Administrations (CIAT) (2022), Juego de Herramientas para el Diseño y la Aplicación Efectiva de Normas Generales Anti-Abuso Nacionales e Internacionales. Panamá: Centro Interamericano de Administraciones Tributarias - CIAT.
- Heitmüller F. & Mosquera Valderrama I.J. (2021), Special economic zones facing the challenges of international taxation: BEPS Action 5, EU Code of Conduct, and the future, Journal of International Economic Law 24(2): 473-490.
- Heitmüller F. (10 June 2021), Are G7 countries doing developing countries a favour when levying global minimum taxes?. GLOBTAXGOV Blog. [blog entry].
- Cubillos González J., Heitmüller F. & Mosquera Valderrama I.J. (2021), Multilateral cooperation in international tax law. In: Hosli M.O., Garrett T., Niedecken S. & Verbeek N. (Eds.), The Future of Multilateralism: Global Cooperation and International Organizations. Lanham, Md.: Rowman & Littlefield Publishers / Rowman & Littlefield International. 235-255.
- Heitmüller F. (5 June 2020), Corporate income taxation and COVID-19 – time to think about a European tax?. Leiden Law Blog / GLOBTAXGOV blog. [blog entry].
- Heitmüller F. & Cubillos González J. (2020), Virtual seminar: Tax Incentives in Developing Economies in Times of COVID19: Summary.
- Cubillos González J. & Heitmüller F. (2020), Seminario virtual: Incentivos Fiscales en Iberoamérica en Tiempos de COVID19: resumen.
- Cubillos González J. & Heitmüller F. (2020), Reforma de beneficios tributarios en Colombia: Expectativas y Desafios.
- Grant A. & Heitmüller F. (2019), How countries learn to tax; Complexity, legal transplants and legal culture, 25 February to 1 March 2019: Workshop report.
- Mosquera Valderrama I.J. & Heitmüller F. (2019), Corporate Tax, Digitalization and Globalization. WEF – Platform for Shaping the Future of Trade and Global Economic Interdependence: white paper. Cologny / Geneva: World Economic Forum.
- Heitmüller F. (19 July 2019), A reflection on the ATI/ITC Tax and Development Conference 2019. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Grant A. & Heitmüller F. (18 January 2019), Tax and Development: Topics for Discussion. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Heitmüller F. (13 November 2018), Pathways to Global Tax Governance and the Multidisciplinary Approach. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Heitmüller F. (23 November 2018), Are clubs still the right place to deal with the great problems of our time? – Insights from the conference “G20 @ 10”. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Heitmüller F., Harari M. & Meinzer M. (2018), Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance: Tax Justice Network.
- Heitmüller F. (2017), "Our tax system should be…" – Tracing the evolution of norms guiding tax policy. Global Tax Justice at a Crossroads 5 July 2017 - 6 July 2017.