Fiscal Problems in the Internal Market

Current PhD research

• Mr K.S.A. van Abswoude, Indirect Taxation of Cross-Border Supply Chains (1/07/2022 - 30/06/2028)
• Mr C.F. Anguita Oyarzún, The consequences of the new tax treaty General Anti-Avoidance Rule (GAAR) in International and Domestic Tax Law of Latin American Countries (15/01/2019 - 14/01/2023)
• Mr S.H.W.A. Bemelmans, Obstacles for the cross-border administration of foreign pension schemes between the Netherlands and Belgium: a legal comparative analysis (1/01/2019 - 31/12/2022)
• Mr D. Bettens, Minimum Taxation as a solution for 21st century taxation? (1/10/2020 - 24/09/2031)
• Mr T. Bonne, Charity and economy? Rethinking the income taks treatment of mixed non-profit associations (1/09/2017 - 31/08/2023)
• Mr K. Heller, Cross-Border Liability of Sub-Contracting Chains (1/10/2015 - 30/09/2018)
• Mr S. Jafari, Contractum trinius revised (1/04/2013 - 31/03/2014)
• Mrs E.H.M. Janssen, Ageing in Europe: fiscal stimulans for retirement and sustainable employability. Subtitle: solidary collective pensionsystem with flexibility for the stimulation of workforce participation (1/09/2011 - 31/08/2017)
• Mrs N. Kerinc, Robots replacing high-taxed labor: safeguarding tax revenu (1/09/2022 - 31/08/2028)
• Ms P.P.E. van Marwijk, (In)coordination regarding taxation and social security in the field of hiring-out of labour in Europe (1/09/2008 - 31/08/2012)
• Mrs M. Massant, State Aid (1/10/2021 - 25/09/2031)
• Mr P.J.T. Mertens, Towards a tier-focussed regulation for work-related pensions in a changing labour market (1/10/2020 - 30/11/2022)
• Mr G. Moschetti, The principle of proportionality in EC tax law (1/01/2006 - 30/06/2009)
• Mr M. Pimentel, International Aspects of a Common Consolidated Corporate Tax Base (CCCTB) in Europe International Aspects of a Common Consolidated Corporate Tax Base (CCCTB) in Europe International Aspects of a Common Consolidated Corporate Tax Base (CCCTB) in Europe (1/09/2008 - 31/08/2012)
• Ms J.A. Pol, Arbitration of Disputes Related to National Security Screening of Foreign Investments (1/01/2009 - 31/12/2013)
• Mrs E. Schiepers, Social enterprises and taxation (1/09/2021 - 31/08/2025)

PhD Defences

It is possible that the researchers below were a member of another research programme when carrying out their PhD research.

• Mrs T. Albin, International Aspects of a Common Consolidated Corporate Tax Base (CCCTB) in Europe (Maastricht, 10/12/2014)
• Dr N. Appermont, Ownership on the divide: a legal framework for the possibilities and consequences of a division of ownership in Belgium (Hasselt, 11/09/2017)
• Mr A.H. Bomer, De doorwerking van de algemene rechtsbeginselen in de BTW als uitgelegd door het Hof van Justitie EU. (Maastricht, 21/06/2012)
• Dr A. Cools, Directors' Fees in Double Taxation Conventions with particular focus on Belgian double taxation conventions (Rotterdam, 10/03/2016)
• Dr B.M.M. Didden, Transboundary qualification problems: between social security and supplementary pension (Maastricht, 8/11/2019)
• Dr. N. Diepvens, International assistance in (criminal) tax law and the legal protection of the taxpayers rights (Hasselt, 24/01/2018)
• Mrs A. Draghici, Tax compliance at a crossroads - The case of the sharing economy (Maastricht, 3/03/2023)
• Mrs M.M. Gabriël, The hindering effect of EU VAT on the access to health care (Maastricht, 6/07/2018)
• Dr G.J. Garfias von Fürstenberg, Treaty Avoidance of Double Taxation of Passive Income: Developing countries - UN Model (Maastricht, 31/03/2021)
• Mrs Dr N.H.A. Gorissen, Gewekt vertrouwen in Europees perspectief (Maastricht, 18/12/2008)
• Mr S. Kingma, Inclusive Global Tax Governance in the Post-BEPS Era (Maastricht, 18/10/2019)
• Dr S.P.M. Kramer, Effective cross-border pension information in the face of multi-level legal systems (Maastricht, 8/12/2023)
• Mrs J. Leroy, Recovery of illegal fiscal state aid in Belgium: legal consequences and legal protection (Hasselt, 7/07/2021)
• Prof R.H.C. Luja, Assessment and Recovery of Tax Incentives in the EC and the WTO: A View on State Aid, Trade Subsidies and Direct Taxation (Maastricht, 22/01/2003)
• Dr F.J.G. Nellen, International Aspects of the Distribution of VAT Taxing Competences in the European Union (Maastricht, 30/03/2017)
• Mrs Dr C. Ni Ghiollarnath, Energy Efficiency, Tax and Trade: Irreconcilably Incompatible? (Maastricht, 14/01/2011)
• Mrs Dr H.M.L. Niesten, The various frontier problems are an obstacle to the International and European integration in many jurisdictions (Maastricht, 12/07/2017)
• Mr D. Sanghavi, Resolving structural issues in income tax treaties (Maastricht, 19/04/2018)
• Dr M.G.H. Schaper, The Structure and Organisation of EU Law in the Field of Direct Taxes (Maastricht, 18/12/2012)
• Dr F. Souza de Man, Making Double Tax Conventions Fairer: A Proposal on How to Adapt the Provisions Regarding Permanent Establishment, Controlled FOreign Corporation and Royalties to the Interests of Developing Countries (Maastricht, 3/12/2013)
• Mrs D.M.P.M. Stevens, Het verrichten van diensten onder bezwarende titel als belastbaar feit in de omzetbelasting (Maastricht, 9/03/2001)
• Mrs P. Szotek, Group taxation, transfer pricing and state aid (Maastricht, 4/12/2020)
• Mrs Dr K.M.L.L. van der Ven, Giften, schenkingen en schenkbelasting. Een rechtsvergelijking met België vanuit Nederlandse optiek (Maastricht, 21/12/2015)
• Dr K. Wauters, A new relationship between tax authority and taxpayer? Towards (a higher degree of) co-operative compliance in Belgium (Hasselt, 9/11/2021)
• Ms M.F. de Wilde, ‘Sharing the Pie’: Taxing multinationals in a global market (Rotterdam, 15/01/2015)