Universiteit Maastricht

Maastricht Centre for Taxation

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 Garfias von Fürstenberg
United Nations Model treatment op Passive Income: Allocation of Taxing Rights - Developing Countries

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

Dr Schaper (finished 18-12-2012)
The Structure and Organization of EU Law in the Field of Direct Taxes


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

Dr Souza de Man (finished: 3-12-2013)
Taxation of Cross-Border Provision of Services in Double Tax Conventions between Developed and Developing Countries: A Proposal for New Guidelines

Mr Jafari


Mr Kipka


Comparative Taxation (supervisor: Professor Luja)

Mrs Dr 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)

Dr Bomer (finished 21-06-2012)
Application and role of general principles of law within VAT as interpreted by the Court of Justice of the EU (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