The Erasmus University Rotterdam is committed to the continuing internationalisation of its activities.
EFS (Erasmus Fiscal Studies) was set up in March 1990 as a foundation named European Fiscal Studies, following the decision by the tax departments of the university’s School of Economics and School of Law to work together in pursuit of this aim. Since 2022 the foundation has been changed in a corporation named Erasmus Fiscal Studies BV which is a full daughter of the Erasmus University Rotterdam. It is still managed by the fiscal departments of the Erasmus School of Law and the Erasmus School of Economics.
The objects of EFS, as set out in Article 3 of its statutes are:
To promote and pursue academic education and research exploring national tax law, international tax law and EU tax law, and furthermore to do everything pertaining, relating or conducive to this aim, all in the widest sense of the word.
EFS seeks to achieve its aims by:
a) Providing post-master programmes, top-level seminars, summer courses and roundtable conferences related to the following topics:
- International and European Tax Law
- Value Added Taxation
- Customs Law
b) Promoting and performing academic research, including contract research
c) Publishing academic articles and books
d) Organising academic symposiums, conferences and lectures.