De capaciteitsgroep Belastingrecht houdt zich bezig met onderwijs en onderzoek op fiscaal terrein met een Europese inslag. Daarbij gaat het niet alleen om het harde belastingrecht, zoals belastingheffing van multinationals en grensoverschrijdende werknemers. Ook beleidsvraagstukken o.a. op het terrein van milieubelastingen, pensioenheffingen en investeringsfaciliteiten staan centraal. De capaciteitsgroep is mede verantwoordelijk voor de bachelor en master Fiscaal Recht, waaronder onze internationale LL.M in International & European Tax Law.
Voor meer informatie kunt u contact opnemen met ons secretariaat of met een van onze medewerkers.
International Cooperation and Development
Last March 14, delegates from the Centre for Inter-American Tax Administrations (CIAT) visited Maastricht University. Both institutions reflected on the high level of cooperation maintained for many years and some of the most significant actions. Those include the joint organisation of the CIAT International Taxation Network meeting at UM Campus Brussels in 2019 and the continuous contributions of the Maastricht Centre for Taxation (MCT) to the Transnational Cases Database of Abusive Practices Leading to Base Erosion by, among others, evaluating, giving feedback and editing anonymised cases with information provided by tax administrations. In addition, a former student of our Master in International and European Tax Law joined CIAT as an employee after an internship. Tax officials from the tax administrations of the CIAT International Taxation Network, of which the MCT is also a member, benefited from scholarships to study the Postgraduate Courses in International Taxation at UM Campus Brussels. The MCT also contributed with scientific inputs to the meetings of the CIAT Network on International Taxation in Antigua, Cartagena and Brussels.
With a view to continuing this cooperation, the MCT and CIAT explored new actions and discussed initiatives in the field of taxation and technology, a sub-specialisation of our Master in International and European Tax Law. CIAT agreed on the publication of the academic report prepared by Esperanza Buitrago, Principal Investigator in the project, from the aggregated information of the referred Database on the cases reviewed in this project between 2017 and 2022. Interested UM students would also have the opportunity to learn about and potentially benefit from internships at CIAT.
In the photo enclosed, from right to left, Raymond Luja (MCT Director), Raul Zambrano (CIAT Director of Technical Assistance and Technology), Gonzalo Arias (CIAT Director of International Tax and International Cooperation), Esperanza Buitrago (coordinator of the UM-CIAT cooperation agreement on UM side) and Joey van den Pasch (MCT course coordinator Computational Science of Taxation).
Lecture Dr. Kasper Dziurdź: "Object and Purpose in Tax Law Treaty - Importance and Limits"
We are delighted to announce that Dr. Kasper Dziurdz, recently appointed as Professor of International Tax Law, will deliver his inaugural lecture on Friday, 6th of October 2023.
The lecture will commence precisely at 14:00 at the Aula of Maastricht University, Minderbroedersberg, 4-6, Maastricht. Professor Dziurdź's talk is titled:
Object and Purpose in Tax Treaty Law - Importance and Limits
Registration for the 17th GREIT Conference is now open
Join us at Maastricht to discuss national tax autonomy and competences within the EU,
with separate session on state aid and greening the economy and on competition regulation and taxes.
The full programme is now available here.