Valuation and transparency

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.

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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

• researcher: Pedro Moraya  Barros 
• supervisors: prof. Ann Jorissen and prof. Anne Van de Vijver 
• read more about this topic on the website of Antwerp Tax Academy  

A sustainable value theory for the international tax system

•  researcher: Débora Ottoni Uébe Mansur
  
• supervisors: prof. Tarcisio Diniz Magalhaes and prof. Ann Jorissen
• Research is funded by the University of Antwerp
• read more on this topic on the website of Antwerp Tax Academy​
  

2022

• Débora Ottoni Uébe Mansur, Value creation, value capture, and value extraction: What theory for a new international tax system?, working paper published in CIDEEFF The Lisbon International and European Tax Law Seminars nº 8, 2022 (ISSN 2795-4676)
  
• Ann Jorissen, Ronita Ram, Pedro Moraya Barros. Are IFRS Standards a 'trusted' language for private firm credit decisions? An analysis of country differences in users' perspective, published in Accounting and Finance, https://doi.org/10.1111/acfi.12949

2021

• Pauwels Karl, Enguerrand Marique, Taxation and Value Creation: National Report of Belgium, in Haslehner Werner and Lamensch Marie (eds), Taxation and Value Creation, EATLP International Tax Series, Amsterdam, IBFD, 2021, 235-266
• Vet Cassandra, Cassimon Danny, Van de Vijver Anne, Getting the short end of the stick : power relations and their distributive outcomes for lower-income countries in transfer pricing governance, in Mosquare Valderrama, I.J (edit), Taxation, international cooperation and the 2030 sustainabile development agenda 2021, Springer, 3 - 27 

2020

• Otto, Mariya en Cauwenbergh, Parrick, De houdbaarheid van het arm’s length-criterium in een digitale economie, in B. Peeters ea. (ed.), Liber Amicorum Stefaan Van Crombrugge, Roeselare, Roularta, 2020, p. 111-122​
• Giner, B. & Jorissen, A. (2020) " Accounting and Politics", Accounting in Europe, 17(3), 239-242.
  
• 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
  
• 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

Previous Reseach

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
• Ngo, My Tran, Jorissen, Ann, Nonneman, Walter, "Do OECD-type governance principles have economic value for Vietnamese firms at IPO?", Corporate governance : an international review, 2018, p. 58-79
• Van de Vijver Anne, De Raedt Sylvie, "Journalisten en ngo's : toegang tot fiscale bestuursdocumenten?", Tijdschrift voor fiscaal recht, 541(2018), p. 451-454

2017

• Lardon, Andy, Deloof, Marc, Jorissen, Ann, "Outside CEOs, board control and the financing policy of small privately held family firms", Journal of family business strategy, 2017, p. 29-41
• Jorissen, Ann, "The role and current status of IFRS in the completion of national accounting rules : evidence from Belgium", Accounting in Europe, 2017, p. 29-39

2016 

• Giner, Begona, Hellman, Niclas, Jorissen, Ann, Quagli, Alberto, Taleb, Amine, "On the Review of structure and effectiveness of the IFRS Foundation : the EAAs Financial Reporting Standards Committees view", Accounting in Europe, 2016, p. 285-294
• Birt, Jacqueline, Hellman, Niclas, Jorissen, Ann, Mason Stephani, Paananen, Mari, "What is the way forward for IASB's research programme under the evidence-supported approach? Some analyses and comments based on the 2015 agenda consultation.", Accounting in Europe, 2016, p. 269-283
• Verhaeghe, Antoinette, Jorissen, Ann, Prins, Ruth, Jaspers, Jelle, "Criminele-organisatie-criminaliteit", in Verhaeghe, Antoinette, Jorissen, Ann, Prins, Ruth, Jaspers, Jelle (eds). Criminele organisaties en organisatiecriminaliteit, Cahier Politiestudies,/ Centrum voor politiestudies, Antwerpen, Maklu, 2016, 7-10 
• 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

2015

• Du, Yan, Deloof, Marc, Jorissen, Ann, "The roles of subsidiary boards in multinational enterprises", Journal of international management, 2015, p. 169-181
• Jorissen, Ann, "The IASB: from high quality accounting information owards information to foster trust and stability in global markets", Revista Contabilidade and Finanças, 2015, p. 243-246

2014

• De Maere, Jonas, Jorissen, Ann, Uhlaner, Lorraine M., "Board capital and the downward spiral : antecedents of bankruptcy in a sample of unlisted firms", Corporate governance : an international review, 2014, p. 387-407

2013

• Jorissen, Ann, Lybaert, Nadine, Orens, Raf, Van Der Tas, Leo, "A geographic analysis of constituents' formal participation in the process of international accounting standard setting : do we have a level playing field?", Journal of accounting and public policy, 2013, p. 237-270

2012

• Jorissen, Ann, Lybaert, Nadine, Orens, Raf, Van Der Tas, Leo, "Formal participation in the IASB's due process of standard setting : a multi-issue/multi-period analysis", European Accounting Review, 2012, 693,729

2011

• Du, Yan, Deloof, Marc, Jorissen, Ann, "Active boards of directors in foreign subsidiaries", Corporate Governance: an international review, 2011, p. 153-168
• Orens, Raf, Jorissen, Ann, Lybaert, Ann, Van Der Tas, Leo, "Corporate lobbying in private accounting standard setting : does the IASB have to reckon with national differences?", Accounting in Europe, 2011, 209-232 

2010

• Reheul, Anne-Mie, Jorissen, Ann, "Do boards with different compositions face different organizational information contexts?", Review of Business and Economics, 2010, 55-75
• Cheng, Peng, Aerts, Walter, Jorissen, Ann, "Earnings management asset restructuring, and the threat of exchange delisting in an earnings-based regulatory regime", Corporate Governance: an international review, 2010, p. 438-456
• Jorissen, Ann, Otley, David, "The management of accounting numbers: case study evidence from the 'crash' of an airline", Accounting and Business Research, 2010, 3-38
• Jorissen, Ann, van der Elst, Christophe, "Risicomanagement en transparantie rond ondernemingsrisico's", in A. van Witteloostuijn (ed.) Nederland na de crisis, Den Haag, Koninklijke Vereniging voor Staathuishoudkunde, 2010, 27-62 

2008

• Cools, Martine, Emmanuel, Clive, Jorissen, Ann, "Management control in the transfer pricing tax compliant multinational enterprise", Accounting, organizations and society, 2008, 603-628

2006

• Jorissen, Ann, Lybaert, Nadine, van de Poel Katrien, "Lobbying towards a global standard setter: do national characteristics matter? A analysis of the comment letters written to the IASB", in International accounting: standards, regulations, and financial reporting, Oxford, Elsevier, 2006, p. 1-39

1996

• Jorissen, Ann, Maes, Luc, "The principle of fiscal neutrality: the cornerstone of the relationship between financial reporting and taxation in Belgium", European Accounting Review, 1996, p. 915-931