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

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

 

 

  • 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