BA Belastingrecht
Niet ge- definieerd

Research line 1

Taxation of cross-border employment and pensions

Within this key area we focus on cross-border employment of workers (including expats) and cross-border activities of self-employed persons. Our research addresses both the tax issues as well as issues of collection of social security contributions these persons may be confronted with. This research is not limited to active employment situations but also included the period of retirement and the problems that may occur when a person who moved across borders passes away.

While migration is not only important to the Maastricht EUregion at large, the questions on cross-border taxation of natural persons has an important impact on society and migration, not only in an EU setting but also far beyond.

Research areas covered within this theme are wage taxes, income taxes, social security, gift taxes, estate and inheritance taxes, bilateral tax treaties and European tax law, next to related civil law areas as the law of succession. In essence, any tax related migration issues is covered by this research area as far as natural persons are concerned.

Scholars

Anouk Bollen Elianne Janssen Marcel Schaper
Bastiaan Didden Sander Kramer Kerstin van de Ven
Kilian Heller Rainer Prokisch Marjon Weerepas

Click here to see the ongoing PhD projects in this research line

Maastricht Journal
Niet ge- definieerd

Research line 2

Cross-border business and tax competition

Within this key area the emphasis is on tax competition at large. We address issues of (both acceptable and harmful) tax competition and coordination in Europe and beyond. Examples of this are regimes to stimulate innovation, counter tax avoidance and tax ruling practices. Apart from legal and ethical issues in respect to (avoidance of) taxation, we also focus on relationships between the EU and third countries (both developed and developing countries, Latin America in particular). In respect to disclosure of tax information between governments, both within the EU and in a transatlantic setting, tax law and privacy laws tend to interact as well; this is an area that is currently being picked up as well.

Given its societal relevance, intra- and extra-EU tax competition has played a prominent role in Maastricht tax research in the last decade. Just two years after it being identified as our core area of research the OECD, the G20 and the EU all took extensive initiatives in this area (the G20/OECD base erosion and profit shifting (BEPS) project, the EU proposals for directives on the disclosure of tax rulings, the introduction of minimum anti-tax avoidance standards and the EU’s state aid task force on tax rulings). Also affairs like Luxleaks emphasize the need to intensify research in this area. In some of these areas, state aid in particular, Maastricht has been a frontrunner in legal research.

Research areas covered within this theme are corporate taxation (of multinationals), value added taxation and related taxes, as well as (model) tax treaties and European law (in particular the fundamental freedoms, state aid law and tax-related Directives).

Scholars

Ad van Doesum Jasper Korving Dhruv Sanghavi
Mandy Gabriel Raymond Luja Marcel Schaper
Hans van den Hurk Frank Nellen Fernando Souza de Man
Sieb Kingma Rainer Prokisch  

Click here to see the ongoing PhD projects in this research line

MCT research centres around the following research lines

  • Research line 1

    Taxation of cross-border employment and pensions

    Dit is er niet
  • Research line 2

    Cross-border business and tax competition

    Dit is er niet