Value creation within the new business models developed due to digitalisation and globalisation, including tax fairness and tax transparency

• Summary
• Research projects
• Publications and presentations

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

• Within this research objective Mariya Otto is doing research on the design of a suitable transfer pricing framework in a digitalized economy. Her supervisor is prof. Bruno Peeters and prof. Anne Van de Vijver and her research is funded by Deloitte.  

• Pedro Morya  Barros is doing research on international taxation systems in the context of political survival, low-tax jurisdictions and foreign investments. His research is related to the concept of tax harmonisation and tax fairness. His supervisors are prof. Ann Jorissen and prof. Anne Van de Vijver.
• Michiel Van Roy is doing research on new business models, intangible assets, transfer pricing and tax disclosure. His supervisors are prof. Ann Jorissen, prof. Anne Van de Vijver and prof. David Martens. His research is funded by the University of Antwerp. 

Publications and presentations

• Hellman Niclas, Jorissen Ann, Konradsdottir Olivia, Appelkvist Michaela, International Transfer Pricing and Management Controls: A Post-BEPS Case Study, paper in progess 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 
• 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