Nicolas Traut is a Research Fellow in Law at the Oxford University Centre for Business Taxation. His research interests lie in the fields (and at the intersections) of private, business and tax law. He is also interested in comparative legal perspectives. Prior to joining the Centre, Nicolas taught and researched at the University of Konstanz. Nicolas studied law at Trier University and holds the First and Second German State Exam in Law. He further holds a PhD (Dr jur) from the University of Konstanz, and master’s degrees from Columbia Law School (LLM) and the University of Oxford (MSc in Taxation).
Research
Nicolas has been conducting research on:
• Personal and corporate income taxation and VAT
• Commercial law, company law and accounting law
• Business successions
• Comparative private, business and tax law
• Tax and public policy
Teaching
Nicolas is involved in the MSc in Taxation programme at the Faculty of Law at the University of Oxford, and he is a visiting lecturer at the University of Konstanz. Prior to joining the Centre Nicolas taught various courses on private and tax law at German universities. He is co-author of a casebook on German tax law.