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, with a particular focus on European, international and 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:
1. European and international direct and indirect tax
2. Comparative private and tax law
3. Commercial law, company law and accounting law
4. Business successions
5. Tax and public policy
Teaching
Nicolas is involved in the teaching and management of the Master of Science in Taxation (MSc) programme and also teaches on the Bachelor of Civil Law (BCL) and Magister Juris (MJur) programmes at the Faculty of Law at the University of Oxford. Prior to joining the University of Oxford, Nicolas taught various courses at German universities. He is co-author of a casebook on German tax law and he is a visiting lecturer at the University of Konstanz.