Research

Research Orientation

Tax law research at the University of Luxembourg focuses on three main areas:

1. Domestic Luxembourgish tax law and policy;
2. International Tax Law;
3. European Law in respect of direct and indirect taxation.

Within these areas, research is undertaken with a primary focus on legal aspects, yet a strong emphasis is also put on interdisciplinary methods, taking especially economic consequences of tax laws into account.

Research in domestic tax law emphasizes both legal interaction between national law and supranational legal norms and the necessity of comparative analysis for the improvement of Luxembourg’s tax system.

The research group focuses its efforts to critically assess existing laws as well as trends and to contribute effectively not only to the better understanding of the law, but also to fruitful changes.

Research Projects

The Tax Law Group has completed several research projects in recent years with the generous support of the ATOZ Foundation which has instituted the ATOZ Chair for International and European Taxation for a period of five years in 2009, and prolonged in 2014 that engagement for another five-year period.

Projects concluded include the following topics:

• Landmark decisions of the CJEU in direct taxation, book in preparation for publication;
• State Aid and Tax Law, book published in 2013;
• Tax Aspects of Exchange of Information and Bank Secrecy, book published in 2012;
• Double Taxation within the European Union, book published in 2011.