Digitalisation in combination with globalisation has not only led to new business models, but it also changed the value creation processes in traditional industries. Proper valuation of these intangibles is often missing, leading to the misallocation of profits generated by these intangibles along the value chain. Therefore there is a need to look into the measurement and recognition processes of these intangibles and to examine what traditional transfer pricing methods need to be altered. Tax fairness and tax transparency are important concepts in this research objective.

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  

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

New business models, intangible assets, transfer pricing and 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  

Publications and presentations





  • De Raedt Sylvie en Jansen, T., "Basisbeginselen inzake het recht op toegang tot bestuursdocumenten in fiscale zaken",  in De Raedt Sylvie en Van de Vijver Anne (edit),  Grondrechten in fiscalibus , Brussel, Larcier, 2016, p. 548-552