Summary

Digitalisation in combination with globalisation has not only led to new business models, but it also changed value creation processes in traditional industries. Both proper valuation of intangibles and consideration of the external costs of the production processes, is often missing, leading to the misallocation of profits along the value chain and the related jurisdictions in which these processes take place and intangibles are used. Therefore, there is a need to look into the measurement and recognition processes of different assets and functions and to examine how traditional transfer pricing methods need to be altered to achieve a fair, accountable, sustainable and transparent taxation system.

Tax transparency and tax disclosure are important concepts in this research objective, and so-called tax technologies are facilitating the increased reporting duties of taxpayers. How do businesses deal with tax disclosure and what characterstics impact the level of tax disclusure?  

The research projects within this research objective are approached in an interdisciplinary way.

Research Projects

Suitable transfer pricing framework in a digitalized economy

  • researcher: Mariya Otto 
  • supervisors: prof. Bruno Peeters and prof. Anne Van de Vijver
  • research is funded by Deloitte
  • read more about this topic on the website of Antwerp Tax Academy  ​

Does corporate governance impact the level of tax disclosure? 

  • researcher: Michiel Van Roy 
  • supervisors: prof. Ann Jorissen, prof. Anne Van de Vijver and prof. David Martens. 
  • research is funded by the University of Antwerp. 
  • read more about this topic on the website of Antwerp Tax Academy 

International taxation systems in the context of political survival, low-tax jurisdictions and foreign investments, including the concept of tax harmonisation and tax fairness

A sustainable value theory for the international tax system

Publications

2022

2021

2020

2019

Previous Reseach

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

2017

2016 

2015

2014

2013

2012

2011

2010

2008

2006

1996