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 taxation system, adapted to the digitalised economy.

Research Projects


Taxation of artificial intelligence 

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


Publications and presentations

2020

2019

2018

2017

2016