Maastricht Centre for Taxation
The Maastricht Centre for Taxation (MCT) is an educational and research centre dedicated to international and European taxation as well as Dutch tax law with its European and international dimensions, combining research expertise in tax law, (tax) accounting and public finance. The centre strives to provide excellent tax education to national and international groups of students, combined with a research focus on international and European taxation. Our staff consists of members with different backgrounds in order to ensure diversity in both tax-related research and education. Until 2025, the School of Business and Economics offered educational programmes in Fiscal Economics, which were also integrated at the MCT.
Research
The Maastricht Centre for Taxation consists of members of the Department of Tax Law and has three main themes of research: (1) “Cross-border taxation of individuals: shifting paradigm”, (2) “Cross-border business and tax competition”, and (3) “International supply chain taxation”.
As our research lines focus on taxation in a European and international setting, hence focusing on the influence of European and international legal norms on national tax systems as well as the need for international coordination, the research fits well within our Faculty’s research programme “Dynamics between legal orders”.
MCT’s research mainly takes place
in the following streams:
2. Institutions
3. Markets
4. Mobility