Tax Law
All research of the Department of Tax Law has been concentrated in the programme Fiscal Aspects of the Internal Market of the Ius Commune Research School.Programme manager: Prof. Rainer Prokisch
Within this programme Maastricht research covers the following two main areas:
1. Cross-border taxation of individuals
This area of research includes European conflict-rules concerning the taxation of labour, pensions and social security of persons who operate cross-border as well as comparative legal issues in respect to differences in national taxation of income, like alimony payments, the treatment of special-needs groups, and alike.
2. International and European business and environmental taxation
This area of research includes issues covering tax competition & policy, state aid, tax treaty application and their relation to European fundamental freedoms as well as related issues of environmental taxation of business activities (ecotaxes).
