International and European Tax Law: Tax and Technology

Prepare yourself for the future of tax law. Explore how digital transformation is reshaping the field and become a future-ready expert at the intersection of taxation, data and artificial intelligence (AI). Join the Tax and Technology specialisation of the International and European Tax Law master’s programme.

The central question of this specialisation is how computational models and methods can help us understand and improve the tax domain. The programme places you at the forefront of the technological transformation of tax law and is designed for students who want to explore how data science and computational modelling are reshaping the field. Upon successful completion, you will be able to bridge the tax domain and the technology domain, translating substantive tax knowledge into modern, data-driven solutions.

This specialisation includes two technology-focused courses: Computational Science of Taxation and Tax and Technology II. In Computational Science of Taxation, you will learn the foundations of tax and technology, including how to decompose complex tax problems into structured components and translate them into computational solutions. Building on this foundation, Tax and Technology II focuses on the data-driven and technological dimensions of modern taxation. Topics include artificial intelligence, large language models (such as ChatGPT), blockchain, and legal considerations such as privacy and legal protection. Together, these courses equip you to design technology-driven solutions for real-world tax challenges and operate effectively in an increasingly digitalised tax environment.

You should choose this specialisation within the Master International and European Tax Law when:

• You are wondering how AI is revolutionizing the way we analyse, enforce and design tax systems.
• You want to explore how data and algorithms are reshaping the way we think about taxation.
• You are interested in bridging the fields of taxation, data and AI.

What will you learn?

This specialisation explores a central question: how can computational models, including artificial intelligence, help us understand and improve an increasingly complex tax system? Just as econometrics transformed economics, computational taxation is reshaping how we analyse tax law, design policy, and address operational challenges. Throughout the specialisation, you will work hands-on with data, build simulations, and learn to apply computational thinking – breaking down complex tax problems into structured components and developing computational solutions. By the end of the specialisation, you will not only understand how digital technologies are reshaping the tax landscape, you will be equipped to lead that transformation.

How will you learn?

This master’s programme combines lectures, tutorials, and preparation time to give you a well-rounded academic experience. At the heart of our education is Problem-Based Learning (PBL). In our small tutorial groups with a maximum of 19 students, you will engage intensively with your peers by solving practical problems in an interactive setting. PBL challenges you to identify and analyse complex legal problems in the field of tax law through active discussion, collaboration, and critical thinking.

This approach not only deepens your theoretical understanding of tax law but also builds the practical skills essential for your future career. It requires you to be proactive in setting learning goals and encourages you to work with your fellow students on legal issues. Moreover, throughout the programme, you will learn how to carry out thorough legal research and communicate legal arguments clearly.

The programme’s truly international classroom, with students from over 70 countries in the past and around 30 nationalities every year, creates a uniquely enriching environment. You will discuss international tax problems through the lens of diverse domestic tax systems, gaining deeper insights, broader perspectives, and a stronger ability to tackle complex cross-border issues.

Extracurricular activities

Moot court competition

The International and European Tax Moot Court organised by the International Bureau of Fiscal Documentation (IBFD) and KU Leuven is the world’s most renowned moot court in the field of taxation. Maastricht University has been a regular and very successful participant in recent years.

Master’s Honours Research Track

Are you thinking about going into research after you graduate? Then you should consider applying for our Master’s Honours Research Track. In addition to your regular studies, you will learn the main methodologies used in academic legal research, improve your practical research skills, and apply this knowledge in your master’s thesis. The track will give you the experience you need to be a successful PhD candidate.