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

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

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.

The gordian knot of EU taxation: rethinking the allocation of taxing power in the EU

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



  • Magalhaes Diniz Tarcisio, Give Us the Law: Responses and Challenges to UTPR Resisters, Tax Notes International 2022, vol. 108, December 5, 2022
  • Magalhaes Diniz Tarcisio, 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




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.