Projects - Research - Maastricht University

Ongoing PhD projects research line 1: Taxation of cross-border employment and pensions

Project	Researcher	Supervisor(s)	Start	Info
Obstacles for the cross-border administration of foreign pension schemes between the Netherlands and Belgium: a legal comparative analysis	S. Bemelmans	Prof. Bollen & Prof. Van de Velde	1/1/2019	PhD project ITEM
Cross-Border Liability in Subcontracting Chains	K. Heller	Prof. Prokisch & Prof. Weerepas	1/9/2015	PhD project ITEM
Cross-border information exchange and communication (European Pension Tracking System)	S. Kramer	Prof. Bollen & Prof Brüggen	1/6/2016	PhD project ITEM
Cross-border pension division in case of divorce in the Netherlands, Germany and Belgium	B. Vereggen	Prof. Bollen & Prof. Dietvorst		PhD project ITEM

Ongoing PhD projects research line 2: Cross-border business and tax competition

Project	Researcher	Supervisor(s)	Start	Info
The consequences of the new tax treaty General Anti-Avoidance Rule (GAAR) in International and Domestic Tax Law of Latin American Countries	C. Anguita Oyarzún	Prof. Luja & Dr Buitrago Diaz	15/1/2019
OECD BEPS action 6 and compatibility with primary EU Law	S. Balestieri	Prof. Luja & Prof. Van den Hurk	1/7/2016
Taxation of Permanent Establishments in the Banking Industry	B. von Beckrath	Prof. Prokisch	1/9/2012
EU/ECHR tax litigation in the United Kingdom after Brexit	C. Bulbuc	Prof. Luja
International Taxation of Investment Funds	G. de Castro Cardoso Pereira	Prof. Prokisch
Customs and trade	E. van Doornik	Prof. Van den Hurk & Prof. Van Doesum	1/4/2013	International & European Taxation
Tax compliance at a crossroads - The case of the sharing economy	A. Draghici	Prof. Prokisch & Dr Souza de Man	1/9/2018
Transfer pricing	J. Godoy	Prof. Van den Hurk	1/3/2016
The road to uniformity of VAT grouping schemes	E. van Goor	Prof. Denie
Tax rules in companies' code of conducts	D. Hartley	Prof. Prokisch & Prof. Nordhoff	1/5/2015
Formeel recht in een internationaal (BEPS) kader	F. Herreveld	Prof. Van den Hurk		International & European Taxation
Equity and Debt: the question of neutrality	S. Jafari	Prof. Prokisch		International & European Taxation
Personenvennootschappen en eenmanszaken in de fiscale wetgeving van de EU	B. Kempeners	Prof. Luja & Dr Schaper		Comparative Taxation
	Mathijs Klemm	Prof. Van Doesum & Dr Nellen	15/3/2018
Consequences of differences in tax accounting in NL, US and UK	M. Koek	Prof. Van den Hurk	1/9/2016
	B. L'Habitant	Prof. Van Doesum & Dr Nellen	15/10/2019
BEPS action 15	P. Lamberts	Prof. Van den Hurk	1/5/2015
De fiscale interpretatie van civielrechtelijke begrippen	J. Litjens	Prof. Luja & Dr Arts	1/1/2011	Comparative Taxation
Taxation of Islamic Financing Instruments	Z. Mahmood	Prof. Prokisch	1/2/2017
	R. Manz	Dr Schaper	1/2/2018
Proportionality in EU tax law	G. Moschetti	Prof. Prokisch	1/1/2010	International & European Taxation
Fiscal State Aid and the EFTA/EEA	E. Olafsson	Prof. Luja
Principal Purpose Test and Limitation on benefits: BEPS action 6	N. Rode	Prof. Van den Hurk	1/5/2013	International & European Taxation
Tax Transparency and Freedom of Contract: taxing multinational corporate structures	N. de Sampanyo Riberio	Prof. Prokisch
Royalty and IP structuring after BEPS	M. Screpante	Prof. Van den Hurk		International & European Taxation
IP and Transfer Pricing	A. Srivastav	Prof. Prokisch & Prof. Dourado
Multinational Enterprises, Transfer Pricing and State Aid: Interpretation of Transfer Pricing in light of European State Aid Rules	P. Szotek	Prof. Luja	1/9/2018
Attribution of Profits to Permanent Establishments and EU Law	T. Taghiyev	Prof. Prokisch
BEPS action 2 and 4; EU ATA directive with respect to interest	S. Ubachs	Prof. Van den Hurk	1/11/2015
Reform Proposals for the Taxation of Inbound Transactions	P. Witgenstein	Prof. Prokisch

Finished PhD projects

Master students' research

Johnathan Montesant
Automatic Exchange of Information: A Carribean Perspective

Ries Vogel
Social dumping and the abuse of A1-forms in the EU: The need for effective measures

Robert Freeth
Corporate tax system neutrality: The debt and equity distinction from a Dutch perspective

Johanna Clara Hug
The Taxation of Gains derived from the Alienation of Shares in Real Estate Companies under the OECD Model Tax Convention

Kilian Heller
Beat the Bit and here is how! How to deal with the Digital Economy in International Taxation

Claudia Helmer
De afdrachtsvermindering versus de vrijheid van kapitaalverkeer

Marloes Smit
Ending the current income shifting practices of U.S.-based multinational companies, a feasible objective?

Paul de Win, Cross-border dependent employment activities and the associated issues of taxation: The application and interpretation of the “employer” concept in article 15 (2)(b) of the OECD Model Tax Convention

Tatiana Kogut
Tax obstacles to cross-border investments through private equity investment funds

C.A.J.M. Peeters
Waarom moeilijk doen als het makkelijk kan? De ‘verplichte’ omzetting van de opgebouwde pensioenaanspraken naar de nieuwe pensioenrichtleeftijd

T.J.W. Jagers
Witteveenkader 2.0 voor beroepspensioen

H.S.N.J. Simenon
Rekenrenteproblematiek in Nederland. Onderzoek naar rekenmethoden voor Nederlandse pensioenfondsen

M.C.P.M. Kastelijns
De waarde in het economisch verkeer van pensioenaanspraken in eigen beheer. Een knelpunt bij echtscheiding.
Céline Corsius
Het wetsvoorstel Wet versterking bestuur pensioenfondsen. Een onderzoek naar het wetsvoorstel Wet versterking bestuur pensioenfondsen in het licht van de huidige ontwikkelingen op financieel en demografisch gebied, en de ontwikkelingen op de arbeidsmarkt.

Sanne Vlaspoel
De aansprakelijkheid van de Pensioenuitvoerder voor de informatieverstrekking via het Uniform Pensioen Overzicht

Rachel Post
Internationale waardeoverdracht van pensioenkapitaal: Is de Nederlandse regelgeving wel EU-proof?

Elianne Janssen
Zilveren generatie; Het nieuwe goud voor werkgevers?

Project	Researcher	Supervisor(s)	Degree Awarded	Published
International aspects of the CCCTB in Europe	Dr T. Albin	Prof. Prokisch & Prof. Van den Hurk	10/12/2014
Application and role of general principles of law within VAT as interpreted by the Court of Justice of the EU	Dr A. Bomer	Prof. Denie	21/06/2012	Kluwer
Qualification Problems: between social security and supplementary pension	Dr B. Didden	Prof. Bollen & Prof. Weerepas	08/11/2019
The hindering effect of EU VAT on the access to health care	Dr M. Gabriël	Prof. Van Doesum & Prof. Denie	06/07/2018
Allocation of taxing rights in Tax Treaties between Developing and Developed countries: Re-thinking principles	Dr G. Garfias von Fürstenberg	Prof. Van den Hurk & Prof. Prokisch	31/03/2021
Inclusive Global Tax Governance in the Post-BEPS Era	Dr S. Kingma	Prof. Van den Hurk & Dr Schaper	18/10/2019	IBFD
Arm’s Length Treatment of Soft-Intangibles - Comparative Analysis of the Treatment of Soft-Intangibles in Business Restructurings in Germany, the United States and according to the OECD	Dr T Kipka	Prof. Prokisch & Dr Arts	13/12/2019
The Swiss confederation and the European Union: their constitutional systems, bilateral agreement-based constitutional cooperation and a swiss company tax regime facing challenges of constitutional and legal feasibility	Dr J. Kläser	Prof. Van den Hurk & Prof. Prokisch	13/07/2017
Internal Market Neutrality	Dr J. Korving	Prof. Van den Hurk & Dr Schaper	18/12/2017	Sdu
Information asymmetries in EU VAT	Dr F. Nellen	Prof. Van Doesum & Prof. Denie	30/03/2017	Kluwer
Renewable Energy, Tax incentives and WTO law: Irreconcilably Incompatible?	Dr C. Ní Ghiollarnáth	Prof. Luja & Prof. Van den Bossche	14/01/2011	Wolf Legal Publishers
Belastingvoordelen van de Grensoverschrijdende Economisch Actieve EU-persoon: een Onderzoek naar de Behoefte aan en Mogelijkheden van het Minimaliseren van Fiscale Belemmeringen van het Vrije Personenverkeer in de Europese Interne Markt	Dr. H. Niesten	Prof. Weerepas & Prof. E. Van de Velde	12/07/2017
Structural issues in the income tax treaty network; towards a coherent treaty framework	Dr D Sanghavi	Prof. Prokisch & Prof. Van Weeghel	19/04/2018
The Structure and Organization of EU Law in the Field of Direct Taxes	Dr M. Schaper	Prof. Prokisch	18/12/2012	IBFD
Taxation of Cross-Border Provision of Services in Double Tax Conventions between Developed and Developing Countries: A Proposal for New Guidelines	Dr F. Souza de Man	Prof. Prokisch & Prof. Schoueri	03/12/2013	IBFD
Giften, Schenkingen en Schenkbelasting: Een rechtsvergelijking met België vanuit Nederlandse optiek	Dr K. van de Ven	Prof. De Groot & Prof. Luja	21/12/2015
Financial Instruments in the OECD Model Tax Convention	Dr J. Weissbrodt	Prof. Prokisch & Prof. Van den Hurk	23/11/2018