Universiteit Maastricht

Maastricht Centre for Taxation

Research

Our research mainly concentrates around two main themes:

Grensarbeid
Bronvermelding: Europese Commissie, Sociaal Europa, Europese Unie,2011
- Sociale zekerheid in Duitsland.pdf
- Soziale Sicherheit in den Niederlanden.pdf

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 defining and taxing income.

International and European business taxation & accounting
This area of research includes issues covering European tax competition & policy, state aid, tax treaty application and their relation to European law. In respect of business taxation, developments in the field of tax accounting & control are of particular interest.