Taxation of the digital economy


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



  • Eva Baekelant researches the the virtual permanent establishment in international tax law. Her supervisor in prof. Anne Van de Vijver and her research is funded by EY .


Publications and presentations