Universiteit Maastricht

Recent and ongoing PhD research

International & European taxation (supervisors: Professors Prokisch and/or Van den Hurk)

Ms Albin
International aspects of a common consolidated corporation tax base (CCCTB) in Europe

Mr Cools
International taxation of director’s fees in Belgium and the Netherlands (in Dutch, external)

Mr Flutsch
Attribution of Income to permanent establishments

Mr Moschetti
The proportionality principle in European tax Law (external)

Mr Schaper
The territoriality principle in European tax law

Mr Seiler
Treaty shopping towards an international common approach (external)

Mr Souza de Man
Making double tax conventions fairer for developing countries

Comparative Taxation (supervisor: Professor Luja)

Ms Ní Ghiollarnáth: (finished 14-1-2011)
Renewable Energy, Tax incentives and WTO law: Irreconcilably Incompatible?

Ms. Janssen
Ageing and the tax treatment of pension rights

Ms Litjens
The fiscal interpretation of private law terminology (in Dutch)

Ms Van de Ven
Gifts, donations and the gift tax: a comparative legal analysis between the Netherlands and Belgium (in Dutch)

European Value Added Taxes (supervisor: Professor Denie)

Mr Bomer
The impact of EU legal principles in substantive VAT legislation (in Dutch, external)

Ms Gabriël
Social exemptions under EU VAT legislation

Mr Nellen
International aspects of the distribution of VAT taxing competences in the EU