This book was presented to Professor Dr Rainer Prokisch on his retirement from the chair of International Tax Law at Maastricht University. He arrived at Maastricht in 2000 and was twice the Head of the Department of Tax Law for over ten years in total. With Rainer Prokisch leaving, we look back on a period during which the Department of Tax Law launched its successful LL.M Programme in International & European Tax Law and became far more international.
When Rainer Prokisch entered the department, he was the first foreigner in any academic position. Still, in the 22 years that followed, we have been joined by colleagues from Argentina, Brazil, Chile, Colombia, Estonia, Germany, Italy, India, Poland, Portugal, Romania and Spain. We thank Professor Prokisch for contributing to these team efforts that shaped our department’s international and European ambitions.
The editors have brought together a pretty varied liber amicorum, as the contributions included in this book will show. In line with the Maastricht tradition, authors have chosen to write their contribution either in English or Dutch, whatever suited their topic best. The central theme, of course, was international tax law and the interaction and influences between tax jurisdictions at large. At the end of this book, you will also find some personal narratives by some (former) colleagues and professors’ emeriti from abroad who share their views on their history with Professor Prokisch.
On behalf of the Department of Tax Law and the Maastricht Centre for Taxation, I would like to thank the various authors for their endeavours, and I would like to praise the editors, Ms Narin Kerinc LL.M., Dr Jasper Korving and Dr Fernando Souza de Man for their initiative.
Contributions have been updated until January 2022 unless otherwise indicated. This book has been published in Open Access as a pilot project of Maastricht University Press. We thank Ron Aardening and Michel Saive for their assistance with this effort to make these contributions more accessible to a broader audience in what is about to become an academic best practice also in the legal domain.
Maastricht, October 2022
Prof. Dr Raymond Luja
Head of the Department of Tax Law
Director of the Maastricht Centre for Taxation
and Professor Prokisch’s first PhD candidate @ Maastricht University