Summary
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
- Researcher: Pedro Moraya Baros
- Supervisors: prof. Ann Jorissen and prof. Anne Van de Vijver
- Read more about this topic on the website of Antwerp Tax Academy
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
2020
- Hellman Niclas, Jorissen Ann, Konradsdottir Olivia, Appelkvist Michaela, International Transfer Pricing and Management Controls: A Post-BEPS Case Study, paper in progress voor European Accounting Congress, 27-29 Mei 2020 in Bucharest
- Van de Vijver Anne, "Can IT Consultants qualify as PE?", presentation on the Online Conference Tax Treaty Case Law Around The Globe 2020, organised by the European Tax College of the Fiscal Institute Tilburg, in joint venture with the Institute for Austrian and International Tax Law, May 15, 2020
- Van De Vijver Anne, Openbaarmaking van fiscale informatie door ondernemingen als teken van respect ten aanzien van stakeholders, Tijdschrift voor fiscaal recht, 275(2020), p. 3-5
- Uhlaner Lorraine, de Massis Alfredo, Jorissen Ann, Du Yan, Are outside directors on the small and medium-sized enterprise board always beneficial? Disclosure of firm-specific information in board-management relations as the missing mechanism Human
relations - ISSN 0018-7267 - (2020)
2019
- Vet Cassandra, Cassimon Danny and Van de Vijver Anne, Why Sub-Saharan African Countries only get to Tax the Crumbs of Corporate Synergy Profits. A Content Analysis of the Revised Transactional Profit Split Method unravelling Unequal Power in Global Tax Governance, Working paper 2019.04, published on the website of Institute of Development Policy
- Van de Vijver Anne, Cassimon Danny, Engelen Peter-Jan, "A Real Option Approach to Responsible Tax Behavior", Working paper 2018.12, published on the website of Institute of Development Policy
- Van de Vijver Anne, De Raedt Sylvie, "Journalisten en ngo's : toegang tot fiscale bestuursdocumenten?", Tijdschrift voor fiscaal recht, 541(2018), p. 451-454
- De Raedt Sylvie, Lachapelle Amélie, "National report of Belgium on tax transparency" in Basaran Yavaslar F. et al. [edit.], Tax Transparency , Amsterdam, IBFD, 2019, p. 401-430
- De Raedt Sylvie, "Procedural and judicial protection", in Basaran Yavaslar F. et al. [edit.], Tax Transparency , Amsterdam, IBFD, 2019, 337 - 364
2018
- Van de Vijver Anne, Cassimon Danny, Engelen Peter-Jan, "A real option approach to responsible tax behavior", Antwerp, Institute of Development Policy, University of Antwerp, 2018, 24 p.(IOB working paper ; 2018.12)
- Deman Robin, Jorissen Ann, Laveren Eddy, "Board monitoring in a privately
held firm : when does CEO duality matter? The
moderating effect of ownership", Journal of small business management - ISSN
0047-2778 - 56:2(2018), p. 229-250
2016
- 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