DigiTax

Taxation of digital economy

Summary

What are - in view of a coherent tax design of a society - the consequences of the digitisation of the economy on the basic characteristics of existing and possibly new taxes? This research objective will investigate fundamental concepts such as taxable entities (considering robots for example) and how legislation can be changed in order to realize a more fair and sustainable taxation system, adapted to the digitalised economy.

Research Projects

Ongoing research projects

Taxation of artificial intelligence

  • researcher: Kimberly Van Sande
  • supervisors: prof. Anne Van de Vijver and prof. Bruno Peeters
  • research is funded by ​
  • read more on this topic on the website of Antwerp Tax Academy​

Ability-to-pay-taxes principle in fiscalibus

  • researcher: Karl Pauwels 
  • supervisor: prof. Anne Van de Vijver 
  • research is funded by the University of Antwerp 
  • read more on this topic on the website of Antwerp Tax Academy​

 The virtual permanent establishment in international tax law

  • researcher: Eva Baekelant​
  • supervisor: prof. Anne Van de Vijver
  • research is funded by  
  • read more on this topic on the website of Antwerp Tax Academy​

In search of a more balanced allocation of taxing powers between developed and developing countries: a plea for inter-nation equity

  • ​researcher: Sharon Waeytens​
  • supervisor: prof. Bruno Peeters
  • research is funded by the University of Antwerp&²Ô²ú²õ±è;​
  • read more on this topic on the website of Antwerp Tax Academy&²Ô²ú²õ±è;​

The tax regime of mining investments in DRCongo and aggressive tax planning in an era of a digitalized economie.

  • researcher: ​
  • supervisors: prof. Anne Van de Vijver and prof. Tarcisio Diniz Magalhaes
  • read more on this topic on the website of Antwerp Tax Academy&²Ô²ú²õ±è;​

Why and how to tax business profits in a global digitalized economy: a normative principle-based analysis of the corporate income tax and its alternatives

  • researcher  
  • supervisors: prof. dr Tarcisio Diniz Magalhaes and Prof. dr . Anne Van de Vijver

​

Completed Doctoral Research

The gordian knot of EU taxation: rethinking the allocation of taxing power in the EU

Publications

2024

  • Magalhães Diniz Tarcísio, Lammers Jeroen, , World tax journal, 16:1(2024), p. 1-31.

2023

  • Magalhães Diniz Tarcísio, Christians Allison, , ​Harvard Law & Policy Review, (2023), 56 p.
  • Van der Vlught Sam, , Weekblad Fiscaal Recht, ​99/2023.
  • Van der Vlught Sam, , FIRE Anthology, 2023.
  • Van der Vlught Sam, The Principle of Legality of Taxation as a General Principle of EU Law: National and Supranational Differences of Interpretation and Potential Difficulties, EC Tax Review, Issue 05/2023.
  • Van de Vijver Anne, Diniz Magalhães Tarcísio, , Kluwer International tax blog, 2023.08.07.
  • Magalhães Diniz Tarcísio, De Lillo Francesco, The Return of Windfall Taxation, Intertax, Vol. 51, Issue 11, 2023
  • Magalhães Diniz Tarcísio, Are Digital Services Taxes Necessary?, Perspectives on Tax Law & Policy (Canadian Tax Foundation), Vol. 4, n. 2, June 2023​
  • Magalhães Diniz Tarcísio, Débora Ottoni Uébe Mansur, , Tax Notes International 2023, Vol. 110, April 10, 2023
  • Magalhães Diniz Tarcísio, Christians Allison, UTPR, Normative Principles, and the Law: A Rejoinder to Nikolakakis and Li, Tax Notes International 2023, vol. 109, February 27, 2023
  • Magalhães Diniz Tarcísio, Christians Allison, , January 30, 2023. Available at SSRN: 

2022​

  • Otto Mariya, Van de Vijver Anne, Fundamental tax principles and the role of market states in the digitalized economy: pillar one proposal, in Tax nexus and jurisdiction in international and EU law, Traversa, E. [edit.], Amsterdam IBFD, GREIT Series, 2022
  • Débora Ottoni Uébe Mansur, , working paper published in CIDEEFF The Lisbon International and European Tax Law Seminars nº 8, 2022
  • Magalhães Diniz Tarcísio, , Tax Notes International 2022, vol. 108, December 5, 2022
  • Magalhães Diniz Tarcísio, Christians Allison, , Tax Notes International 2022, vol. 108 (watch the interview on this article )
  • Baekelant Eva, Van de Vijver Anne, Taxation of the digital economy: long prelude to an inevitable fundamental reform, International Company and Commercial Law Review 2022, 1-13

2021

  • Peeters Bruno, , Algemeen Fiscaal Tijdschrift, 2021, vol. 11, p. 2-4

  • Feygin Yakov, Li Hanlin, Lala Chirag, Hecht Brent, Vincent Nicholas, Scarcella Luisa, Prewitt Matthew, , LA, Berggruen Institute, 2021, 38 p. ​

  • Anne Van de Vijver, , in E.C.C.M. Kemmeren (ed), Tax treaty case law around the globe, Amsterdam, IBFD, 2021, p. 59-64

  • Magalhaes Diniz Tarcisio, Christians Allison, , Harvard Business Law Review, 2021, 1-28

  • Magalhaes Diniz Tarcisio, Ozai Ivan, , Nordic Journal on Law and Society, 4:1(2021), p. 1-31

  • Bruno Peeters, Mariya Otto en Maximiliaan Geeroms, , Tijdschrift voor Fiscaal Recht,   ISSN 2031-8219 â€“ 603 (2021), p. 529-556.

  • Scarcella, Luisa,  , blogpost on March 29, 2021 on KluwerTaxBlog.com 

  • Magalhaes Diniz Tarcisio, Christians Allison,  , published on  (25(2021.03.24))

​â¶Ä‹2020

  • Scarcella Luisa, , Computer Law and Security Review 2020, p. 1-15
  • Van Sande Kimberly, Van de Vijver Anne, , in Coene, Jill (edit), Armoede en sociale uitsluiting : jaarboek 2020 ,Leuven, Acco, 2020, p. 271-286 
  • Magalhaes Diniz Tarcisio, Christians Allison, , www.ssrn.com (2020) 

2019

  • Rivière, Inès, Pauwels, Karl, "?", Algemeen fiscaal tijdschrift, 2019, 5(2019), p. 44-48 
  • Snyers, Alexander, Pauwels, Karl, "", Tijdschrift voor Belgisch handelsrecht, 2019, 2(2019), p. 174-206
  • Pauwels, Karl, Snyers, Alexander, , in Blockchain in de juridische wereld: enkele toepassingen, Brussel, Larcier, 2019, p. 61-122
  • Tarcisio Diniz Magalhaes, Christian Allison, A new global tax deal for the digital age, Canadian Tax Journal 67:4(2019), p. 1153-1178
  • Scarcella Luisa, Lexer Michaela, Artificial intelligence and labor markets: a critical analysis of solution models from a tax law and social securityLaw perspective, Rivista italiana di informatica e diritto, 2019, 53-74


Previous Research

The research output of DigiTax builds on previous research of its supervisors. Hereunder a selection of relevant publications related to the research opbjective described in this section.

2018

  • Van de Vijver Anne, Van Zimmeren Esther, Smet Rik,  "", Tijdschrift voor fiscaal recht, 551(2018), p. 15-36
  • Pauwels, Karl, Snyers, Alexander, "", International company and commercial law review, 2018, 29:8(2018), p. 483-510
  • Pauwels, Karl, Snyers, Alexander, "", International company and commercial law review, 2018, 29:9(2018), p. 537-557 
  • Pauwels, Karl, Snyers, Alexander, "", Revue générale de fiscalité et de comptabilité pratique., 2018, (2018/19), p. 6-25 
  • Pauwels, Karl, Snyers, Alexander, "", ACE : comptabilité, fiscalité, audit, droits des affaires au Luxembourg, 2018, 9(2018), p. 8-27 
  • Pauwels, Karl, Snyers, Alexander, "", 6th International Conference of PhD Students and Young Researchers - Digitalization in Law, Vilnius, Litouwen, 3-4 mai 2018, p. 168-179

2017

  • Pauwels, Karl, "(" , Algemeen fiscaal tijdschrift, 10(2017), p. 22-47

2016

  • Van de Vijver, Anne, "", CDR : Christen-Democratische Reflecties / CD&V, 4:3(2016), p. 17-24
  • Peeters, Bruno, Smet, Rik, Verbiest, Gerlinde, "", De gids op maatschappelijk gebied / Vormingscentrum Ter Munck, Brussel, 2016, 107:5(2016), p. 31-43

2014

  • Peeters, Bruno, , CDR: Christen-Democratische Reflecties / CD&V: 2:3(2014), p. 63-72 
  • Peeters, Bruno, Smet, Rik, Verbiest, Gerlinde, Meeusen, Leen, ,  2014, Antwerpen, 192 p.