MCT Research
The Maastricht Centre for Taxation consists of members of the Department of Tax Law, the Department of Accounting and Information Management and the Department of Economics. MCT has two main themes of research: ‘Cross-border taxation of individuals’ and ‘International and European business taxation & accounting’.
MCT research lines
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 | Esperanza Buitrago Diaz |
| Marina Serrat | Raymond Luja | Christina Dimitropoulou |
| Hans van den Hurk | Frank Nellen | Kasper Dziurdz |
Click here to see the ongoing PhD projects in this research line
MCT research centres around the following research lines
News & Views
The blogs of the Maastricht Law News and Views are written by legal experts of the Maastricht University Faculty of Law. They share their opinion and critical comments on the latest news. The staff of the Maastricht Centre for Taxation regularly contribute to this blog.
Pension
Pensions fulfil an important role both in Dutch and European society. The scope of a pension extends across borders and has many different dimensions. Problems can be considered from different perspectives: the perspectives of employees or participants, the perspective of an employer or the perspective of a pension provider. Maastricht University conducts research into cross border pension issues.
Grensarbeid
Bronvermelding: Europese Commissie, Sociaal Europa, Europese Unie, 2011
Sociale zekerheid in Duitsland
Soziale Sicherheit in den Niederlanden
Developments
Kamervragen beantwoord
De Kamervragen die in juni zijn gesteld naar aanleiding van het nieuwe Verdrag Nederland-Duitsland zijn thans beantwoord.
Kamervragen Verdrag Nederland-Duitsland
Nieuw belastingverdrag Nederland-Duitsland
Er is een nieuw belastingverdrag tussen Nederland en Duitsland getekend. Dit verdrag zal naar alle waarschijnlijkheid op 1 januari 2015 in werking treden.
Jurisprudentie grensoverschrijdende arbeid
Nieuw belastingverdrag Nederland-Duitsland
In het verdrag is een compensatieregeling voor grensarbeiders geïntroduceerd. Deze regeling is vergelijkbaar met die voor de in Nederland wonende en in België werkende grensarbeiders geldt.
Een gevolg hiervan is bijvoorbeeld dat de in Nederland wonende grensarbeiders die werkzaam zijn in Duitsland de hypotheekrente in mindering kan brengen.
Belastingverdrag met Duitsland
Arbitrageverdrag met Duitsland
Overheidspensioenen en overige problematiek grensarbeiders
De Staatssecretaris van Financiën en de Minister van Sociale Zaken en Werkgelegenheid hebben een aantal vragen die in het schriftelijk overleg grensarbeiders naar voren zijn gekomen beantwoord. Aan de orde komen onder andere de overheidspensioenen en de Renten die dwangarbeiders uit Duitsland ontvangen.