Why this programme?
International supply chain taxation is at the forefront of worldwide developments. Did you know that countries compete with their tax systems to influence their trade balance? That politics often interfere with the levy of customs duties? And that billions (€) are lost each year due to tax evasion and avoidance? The courses in this specialization focus on tax systems from the perspective of the global supply chain. However, this does not mean that history, business, politics and economics are left out. Quite the opposite, in fact: the study of laws and jurisprudence goes hand in hand with a practical understanding of society in general. Here’s some of the topics discussed in this specialization:
- What is VAT and customs fraud, and why does it primarily manifest itself in cross-border settings?
- How and why are anti-dumping duties a critical instrument for combating unfair competition?
- In what manner do political considerations influence the customs tariffs around the world?
- What is the role of the World Trade Organization (WTO) when it comes to international supply chain taxation?
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What are the main environmental tax initiatives of the European Commission, and how do they affect international trade?
- What are excises and how are they levied in cross-border contexts?
The above are just some examples. There’s so much more to be discovered in customs and international supply chain taxation!
Why enroll in Customs and International Supply Chain Taxation?
There are many reasons to enroll in this specialisation: great job prospects, engaging courses, excellent student evaluations, motivated and experienced staff who also work in practice. But if we have to mention only one reason for students to enroll in this specialisation, it would be this: each year, we create a community with the students that reflects openness, helpfulness and academic curiosity. With a positive ‘esprit de corps’, everybody works together to make the learning experience as pleasant and fruitful as possible. In our view, academia is so much more than just memorizing information. So come and join our specialisation!
Teaching staff
The specialisation is organised by the following staff members:
Dr. Frank Nellen: Works as a tax advisor since 2008, first with KPMG and now with Baker Tilly in Utrecht. Obtained a PhD from Maastricht University in the field of tax law. Coordinates the specialization ‘Customs & International Supply Chain Taxation’. Besides his career in practice and academia, Frank is a published novelist. He likes playing football and regularly goes on ‘off the grid’ hiking trips.
Emma van Doornik: Works as a tax advisor with Deloitte for almost 10 years. In addition to her academic work, Emma Is now employed as a litigation expert at Loyens & Loeff. She likes swimming and has a sharp sense of humor.
Khalid Abdullah: Works as a tax advisor with KPMG Meijburg & Co, and as a lecturer at Maastricht University.
Kevin van Abswoude: Writes his PhD at Maastricht University. Specialises in VAT, customs law, and international supply chain taxation.
Problem-Based Learning
In our education Problem-Based Learning (PBL) is central. It offers a practical, case-based learning approach that will make your learning more relevant and easier to apply in real situations. It requires you to be proactive in setting learning goals, fosters independent research and critical thinking, and encourages you to work with your fellow students on legal issues. In this way, you build up the social and legal skills you need for future legal practice. What do our students think about Problem-Based Learning? They explain it in the video below!
With our Problem-Based Learning method you...
- learn to think and work in a solution-focused way to solve practical problems.
- learn to conduct independent research and develop a critical mindset.
- learn to collaborate with others in a dynamic and international environment.
- get actively involved in small tutorial groups of maximum 19 students.
- acquire the knowledge and skills that will boost your future career.
Meet the requirements for the Dutch Association of Tax Advisors
Students that have studied Fiscaal Recht or Fiscal Economics can replace the course ‘Fundamentals of International Taxation’ with the course ‘Europese en Nederlandse Vennootschapsbelasting’. In addition, with such a Dutch tax law background, the specialisation will allow you to comply with the requirements you’ll need to meet to become a member of the Dutch Association of Tax Advisors (NOB). The international orientation of the programme will therefore not hamper your ability to pursue a career in the Netherlands.
Internships
Internships not only enhance your studies by giving you practical experience, but they also give you an edge when looking for a job. In fact, many graduates end up working at the organisation where they intern. The faculty considers internships an indispensable experience and encourages master’s students to do them during their studies. Students may apply for credits earned during a university-supervised internship to count towards the programme. While students themselves are primarily responsible for arranging an internship at a firm or public body where the student is not yet employed, the faculty’s internship office may be of assistance with arranging the university supervision.
Internship examples
In the past, International and European Tax Law students have interned at organisations such as:
- Tax consultancy offices
- Tax authorities
Moot court competitions
Each year, student teams from the UM Faculty of Law participate in the most prestigious national and international moot court competitions, where teams vie against each other in simulated proceedings to present a convincing legal case to an expert jury. Our Law Faculty has built an excellent reputation for performing outstandingly and has been awarded first prizes in competitions such as the European Law Moot Court Competition, the VAR Moot Court Competition, and the National Round of the Philip Jessup Moot Competition.
For students of the International and European Tax Law programme, moot court competitions offer a unique opportunity to delve into real-world tax disputes and hone essential legal skills, from drafting memoranda to mastering oral pleadings. In this video, our students share their personal experiences, including how they prepared, the challenges they faced, and the valuable lessons they gained.
Participation in moot courts and legal clinics is extracurricular, no credits are granted within the programme.
Honours programmes
Premium
Want to gain that extra edge by getting real-world experience during your studies? The PREMIUM honours programme will help you gain the experience and develop the skills employers are looking for. As part of a team of students and under the guidance of our academic staff, you’ll spend about three months working on a real-world assignment for a company, NGO or educational institution. It will take about 250 hours, but it will give you a lifetime of benefits.
More about PREMIUM
Master Honours Research Track
Are you thinking about going into research after you graduate? Then you should consider applying for our Master Honours Research Track. In addition to your regular studies, you’ll spend a year writing an extended master’s thesis in the fields of European comparative law and human rights law. You’ll be familiarised with the main methodologies used in academic research in this field and you'll improve your practical research skills. The track will give you the experience you need to be a successful PhD candidate.
More about the Master Honours Reseach Track
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