Maastricht Centre for Taxation

Research Institute

The Maastricht Centre for Taxation (MCT) is an educational and research centre dedicated to international and European taxation as well as to 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.

Research

The Maastricht Centre for Taxation (MCT) 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 the MCT’s 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 the Faculty’s research programme “Dynamics Between Legal Orders”.

   Learn more about MCT’s research

Research Streams of the MCT

MCT’s research mainly takes place in the following streams:

  • Institutions
  • Markets
  • Mobility
  • Digitalisation

Seminar on European legal developments in indirect taxation

On Friday, 10 April 2026, the Maastricht Centre for Taxation (MCT) hosted the seminar ‘European legal development in indirect taxation’. The event was organised to mark the appointment of Prof. Ad van Doesum as Justice of the Dutch Supreme Court (Hoge Raad).
Prof. Ad van Doesum

Tax and Investment Treaty Overlaps

PhD thesis by Carina Frahm
Cover Carina

Ability to Pay in Tax Law: Contribution to IBFD Academic Tax Conference 2026

On 21 and 22 May 2026, the IBFD Academic Tax Conference will take place in Amsterdam, focusing on the theme “Ability to Pay in Tax Law”. The Maastricht Centre for Taxation (MCT) is proud to contribute to this international event.
IBFD Academic Tax Conference

Appointment of Frank Nellen as Professor of Value Added Taxes and Supply Chain Levies

The Executive Board has appointed Dr Frank Nellen as Professor of Value Added Taxes and Supply Chain Levies as of 1 March 2026. He succeeds Ad van Doesum, who was appointed Justice in the Tax Chamber of the Dutch Supreme Court as of 1 January 2026.
Picture of Frank Nellen by Suzan Alberts

Global Mobility of Individuals: Public Consultation in Paris

On 20 January 2026, the Maastricht Centre for Taxation (MCT) participated in the OECD’s public consultation meeting on the Global Mobility of Individuals, held at the OECD in Paris.
OECD Public Consultation