MCT Research

Trends as globalisation, new forms of labour, increasing mobility of labour, digitalisation, automation and technological developments, shift the paradigm in which we consider employment and pensions as a taxable base, and its ramifications, such as tax base erosion, equity, competition, sustainability of welfare systems and the traditionally embedded dichotomy between high- and low-skilled labour. 

Within this key area we focus on cross-border employment of workers, cross-border activities of self-employed persons, tax aspects of highly skilled and/or mobile workers and issues of income (in-)equality. We address both the tax issues as well as issues of collection of social security contributions these persons may be confronted with, in particular with regard to discoordination that may arise between these distinct fields. 

Our 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. Pensions as a form of future income also fulfil an important role both in Dutch and European society. Tax and pension sovereignty often go hand-in-hand, and their national character may produce adverse consequences in cross-border scenarios. We conduct research into cross-border pension issues from different perspectives: the perspectives of employees, employers, and pension providers.

Given Maastricht University’s location in a border region, comparative, international and European tax research plays a central role. Research areas covered within this theme include wage taxes, income taxes, social security, gift taxes, estate and inheritance taxes, wealth taxes, bilateral tax treaties and European tax law, next to related civil law areas as the law of succession. Our research into tax-related migration issues of natural persons is conducted through various methodologies and methods, ranging from doctrinal research to comparative and empirical (legal) research.

Within this key area of research, the emphasis is on the taxation of businesses and tax competition at large. We address issues of (both acceptable and harmful) tax competition and tax coordination in Europe and beyond. Examples include regimes to stimulate innovation, measures to counter tax avoidance or ensure minimum taxation, 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). This includes ongoing developments at global level, such as the negotiation of the Framework Convention on International Tax Cooperation at the UN and the ongoing shift towards taxation in market jurisdictions even without physical presence, in particular in the case of digital business models.

Given its societal relevance, intra- and extra-EU tax competition has played a prominent role in Maastricht tax research. The OECD, the G20, the Inclusive Framework and the EU all took extensive initiatives in this area, resulting in the G20/OECD Base Erosion and Profit Shifting (BEPS) project, the introduction of minimum anti-tax avoidance standards, the introduction of a global minimum tax, and the EU’s state aid task force on tax rulings. Also geopolitical developments, such as the withdrawal of the US administration from the “global tax deal” and the legal issues arising therefrom, emphasise 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 include corporate taxation (of multinationals) as well as (model) tax treaties and European law (in particular the EU fundamental freedoms, state aid law and tax-related Directives).

This research line focuses on the taxation of cross-border flows of goods and services, and on the ways in which fiscal instruments influence the structure of international supply chains. We address the full spectrum of indirect and trade-related taxes – including customs duties, value added tax (VAT), excises, anti-dumping duties, carbon border mechanisms and other environmental levies – as well as the governance structures that influence their application in practice. Examples of specific research topics are the legal and economic dimensions of customs valuation and origin determination, the design and operation of VAT in cross-border business models, the (economic) impact of environmental border charges, and the implications of digital reporting obligations for compliance, enforcement and administrative cooperation. Additionally, we study the interaction between tax law, trade law, politics and economics, recognising that modern supply-chain taxation cannot be understood without considering broader geopolitical developments, such as trade tensions, sustainability agendas and global digitalisation.

Given its societal relevance, international supply chain taxation has become an increasingly prominent component of Maastricht’s tax research. The publication of Customs in a Day (2025) and VAT in a Day (2025) the creation of a dedicated seminar series on International Supply Chain Taxation, and ongoing PhD research illustrate the strong and growing focus on this domain of taxation.

Research areas covered within this theme include EU and international customs law, VAT in cross-border supply chains, excises and environmental border taxation, anti-dumping and other trade-defence instruments, the role and fiscal treatment of intermediaries, the interaction between trade and tax rules at EU, WTO and national levels, and the impact of digitalisation on tax administration and compliance.