Summary
What are - in view of a coherent tax design of a society - the consequences of the digitisation of the economy on the basic characteristics of existing and possibly new taxes? This research objective will investigate fundamental concepts such as taxable entities (considering robots for example) and how legislation can be changed in order to realize a more fair and sustainable taxation system, adapted to the digitalised economy.
Research Projects
Ongoing research projects
Taxation of artificial intelligence
- researcher: Kimberly Van Sande
- supervisors: prof. Anne Van de Vijver and prof. Bruno Peeters
- research is funded by Tiberghien Lawyers
- read more on this topic on the website of Antwerp Tax Academy
Ability-to-pay-taxes principle in fiscalibus
- researcher: Karl Pauwels
- supervisor: prof. Anne Van de Vijver
- research is funded by the University of Antwerp
- read more on this topic on the website of Antwerp Tax Academy
The virtual permanent establishment in international tax law
- researcher: Eva Baekelant
- supervisor: prof. Anne Van de Vijver
- research is funded by EY
- read more on this topic on the website of Antwerp Tax Academy
In search of a more balanced allocation of taxing powers between developed and developing countries: a plea for inter-nation equity
- researcher: Sharon Waeytens
- supervisor: prof. Bruno Peeters
- research is funded by the University of Antwerp
- read more on this topic on the website of Antwerp Tax Academy
The tax regime of mining investments in DRCongo and aggressive tax planning in an era of a digitalized economie.
- researcher: Christophe Malenga Divava
- supervisors: prof. Anne Van de Vijver and prof. Tarcisio Diniz Magalhaes
- read more on this topic on the website of Antwerp Tax Academy
Why and how to tax business profits in a global digitalized economy: a normative principle-based analysis of the corporate income tax and its alternatives
- researcher Francesco de Lillo
- supervisors: prof. dr Tarcisio Diniz Magalhaes and Prof. dr . Anne Van de Vijver
Completed Doctoral Research
The gordian knot of EU taxation: rethinking the allocation of taxing power in the EU
- researcher: Sam Van der Vlugt
- supervisors: prof. Bruno Peeters and prof. Pasquale Pistone
- read more on this topic on the website of Antwerp Tax Academy
Publications
2024
- Magalhães Diniz Tarcísio, Lammers Jeroen, Breaking the Double Tax Paradigm, World tax journal, 16:1(2024), p. 1-31.
2023
- Magalhães Diniz Tarcísio, Christians Allison, Why data giants don't pay enough tax, Harvard Law & Policy Review, (2023), 56 p.
- Van der Vlught Sam, Het fiscale legaliteitsbeginsel in Europees perspectief en de relatie met representatie: een toekomstig knelpunt in fiscale harmonisatie?, Weekblad Fiscaal Recht, 99/2023.
- Van der Vlught Sam, Ensuring an inclusive shift towards a technology-driven dialogue between taxpayer and administration: what the law can benefit from a different methodology, FIRE Anthology, 2023.
- Van der Vlught Sam, The Principle of Legality of Taxation as a General Principle of EU Law: National and Supranational Differences of Interpretation and Potential Difficulties, EC Tax Review, Issue 05/2023.
- Van de Vijver Anne, Diniz Magalhães Tarcísio, Tax law meets sustainability, Kluwer International tax blog, 2023.08.07.
- Magalhães Diniz Tarcísio, De Lillo Francesco, The Return of Windfall Taxation, Intertax, Vol. 51, Issue 11, 2023
- Magalhães Diniz Tarcísio, Are Digital Services Taxes Necessary?, Perspectives on Tax Law & Policy (Canadian Tax Foundation), Vol. 4, n. 2, June 2023
- Magalhães Diniz Tarcísio, Débora Ottoni Uébe Mansur, How Brazil Could Design a Tax to Achieve UTPR Goals, Tax Notes International 2023, Vol. 110, April 10, 2023
- Magalhães Diniz Tarcísio, Christians Allison, UTPR, Normative Principles, and the Law: A Rejoinder to Nikolakakis and Li, Tax Notes International 2023, vol. 109, February 27, 2023
- Magalhães Diniz Tarcísio, Christians Allison, Global Tax Reform and Mythical International Law, January 30, 2023. Available at SSRN: https://ssrn.com/abstract=4342650
2022
- Otto Mariya, Van de Vijver Anne, Fundamental tax principles and the role of market states in the digitalized economy: pillar one proposal, in Tax nexus and jurisdiction in international and EU law, Traversa, E. [edit.], Amsterdam IBFD, GREIT Series, 2022
- Débora Ottoni Uébe Mansur, Value creation, value capture, and value extraction: What theory for a new international tax system?, working paper published in CIDEEFF The Lisbon International and European Tax Law Seminars nº 8, 2022
- Magalhães Diniz Tarcísio, Give Us the Law: Responses and Challenges to UTPR Resisters, Tax Notes International 2022, vol. 108, December 5, 2022
- Magalhães Diniz Tarcísio, Christians Allison, Undertaxed Profits and the Us-It-or-Lose-It Principle, Tax Notes International 2022, vol. 108 (watch the interview on this article here)
- Baekelant Eva, Van de Vijver Anne, Taxation of the digital economy: long prelude to an inevitable fundamental reform, International Company and Commercial Law Review 2022, 1-13
2021
Peeters Bruno, Fiscale discriminaties op grond van (beperkte) wetenschappelijke data, Algemeen Fiscaal Tijdschrift, 2021, vol. 11, p. 2-4
Feygin Yakov, Li Hanlin, Lala Chirag, Hecht Brent, Vincent Nicholas, Scarcella Luisa, Prewitt Matthew, A data dividend that works : steps toward building an equitable data economy, LA, Berggruen Institute, 2021, 38 p.
Anne Van de Vijver, Belgium: can IT Consultants qualify as permanent establishments, in E.C.C.M. Kemmeren (ed), Tax treaty case law around the globe, Amsterdam, IBFD, 2021, p. 59-64
Magalhaes Diniz Tarcisio, Christians Allison, Rethinking tax for the digital economy after COVID-19, Harvard Business Law Review, 2021, 1-28
Magalhaes Diniz Tarcisio, Ozai Ivan, A different unified approach to global tax policy: addressing the challenges of underdevelopment, Nordic Journal on Law and Society, 4:1(2021), p. 1-31
Bruno Peeters, Mariya Otto en Maximiliaan Geeroms, De (voorgestelde) digitaledienstenbelasting fiscaal-juridische gewikt en gewogen, Tijdschrift voor Fiscaal Recht, ISSN 2031-8219 – 603 (2021), p. 529-556.
Scarcella, Luisa, Exchange of Information on Crypto-Assets at the Dawn of DAC 8 , blogpost on March 29, 2021 on KluwerTaxBlog.com
- Magalhaes Diniz Tarcisio, Christians Allison, the case for a sustainable excess profits tax , published on papers.ssrn.com (25(2021.03.24))
2020
- Scarcella Luisa, E-commerce and effective VAT/GST enforcement: can online platforms play a valuable role?, Computer Law and Security Review 2020, p. 1-15
- Van Sande Kimberly, Van de Vijver Anne, Belastingheffing in een artificieel intelligente arbeidsmarkt, in Coene, Jill (edit), Armoede en sociale uitsluiting : jaarboek 2020 ,Leuven, Acco, 2020, p. 271-286
- Magalhaes Diniz Tarcisio, Christians Allison, The rise of cooperative surplus taxation, www.ssrn.com (2020)
2019
- Rivière, Inès, Pauwels, Karl, "Aangifte buitenlandse rekening: valt ook een bitcoinaccount onder de aangifteverplichting?", Algemeen fiscaal tijdschrift, 2019, 5(2019), p. 44-48
- Snyers, Alexander, Pauwels, Karl, "De ITO: a new kid on the block in het kapitaalmarktenrecht", Tijdschrift voor Belgisch handelsrecht, 2019, 2(2019), p. 174-206
- Pauwels, Karl, Snyers, Alexander, De ITO : a new kid on the block in het kapitaalmarktenrecht, in Blockchain in de juridische wereld: enkele toepassingen, Brussel, Larcier, 2019, p. 61-122
- Tarcisio Diniz Magalhaes, Christian Allison, A new global tax deal for the digital age, Canadian Tax Journal 67:4(2019), p. 1153-1178
- Scarcella Luisa, Lexer Michaela, Artificial intelligence and labor markets: a critical analysis of solution models from a tax law and social securityLaw perspective, Rivista italiana di informatica e diritto, 2019, 53-74
Previous Research
The research output of DigiTax builds on previous research of its supervisors. Hereunder a selection of relevant publications related to the research opbjective described in this section.
2018
- Van de Vijver Anne, Van Zimmeren Esther, Smet Rik, "Belgische innovatieaftrek: een kritische beoordeling vanuit het perspectief van het intellectueel eigendomsrecht", Tijdschrift voor fiscaal recht, 551(2018), p. 15-36
- Pauwels, Karl, Snyers, Alexander, "ICOs in Belgium: down the rabbit hole into legal no man's land? Part 1", International company and commercial law review, 2018, 29:8(2018), p. 483-510
- Pauwels, Karl, Snyers, Alexander, "ICOs in Belgium: down the rabbit hole into legal no man's land? Part 2", International company and commercial law review, 2018, 29:9(2018), p. 537-557
- Pauwels, Karl, Snyers, Alexander, "Le monde merveilleux des 'Initial Token Offerings': une première analyse d'un point de vue comptable et fiscal belge", Revue générale de fiscalité et de comptabilité pratique., 2018, (2018/19), p. 6-25
- Pauwels, Karl, Snyers, Alexander, "Le monde merveilleux des 'Initial Token Offerings' - Une première analyse d'un point de vue comptable et fiscal belge", ACE : comptabilité, fiscalité, audit, droits des affaires au Luxembourg, 2018, 9(2018), p. 8-27
- Pauwels, Karl, Snyers, Alexander, "ICOs in Belgium: initial considerations on financial, accounting and tax law implications", 6th International Conference of PhD Students and Young Researchers - Digitalization in Law, Vilnius, Litouwen, 3-4 mai 2018, p. 168-179
2017
- Pauwels, Karl, "(Over-)belasting & draagkracht - verleden, heden en toekomst van het draagkrachtbeginsel in de inkomstenbelastingen" , Algemeen fiscaal tijdschrift, 10(2017), p. 22-47
2016
- Van de Vijver, Anne, "Over menselijke vermogens en belastingen", CDR : Christen-Democratische Reflecties / CD&V, 4:3(2016), p. 17-24
- Peeters, Bruno, Smet, Rik, Verbiest, Gerlinde, "Een rechtvaardige personenbelasting: enkele denksporen", De gids op maatschappelijk gebied / Vormingscentrum Ter Munck, Brussel, 2016, 107:5(2016), p. 31-43
2014
- Peeters, Bruno, Is er behoefte aan een fundamentele hervorming van het Belgisch belastingstelsel? Enkele belastingen over de personenbelasting, CDR: Christen-Democratische Reflecties / CD&V: 2:3(2014), p. 63-72
- Peeters, Bruno, Smet, Rik, Verbiest, Gerlinde, Meeusen, Leen, De hervorming van de personenbelasting, 2014, Antwerpen, 192 p.