DigiTax

Valuation and transparency

Summary

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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Research Projects

Ongoing 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 ​
  • read more about this topic on the website of Antwerp Tax Academy  ​

    • More information will be published soon

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 

A sustainable value theory for the international tax system


Completed doctoral research

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   

Publications

2023

  • Barros Pedro Moraya, Jorissen Ann [Promotor], Van de Vijver Anne [Promotor],, (THESIS) University of Antwerp, Faculty of Business and Economics, 2023, 303 p.
  • Michiel Van Roy, David Martens, Ann Jorissen, Anne Van de Vijver, , University of Antwerp, 2023
  • David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien Mourik, Colette Kirwan, Petra Inwinkl, Giovanna Michelon, , Andover Cengage Learning EMEA, 2023

2022​

  • Ann Jorissen, Ronita Ram, Pedro Moraya Barros, , published in Accounting and Finance,

2021

  • Pauwels Karl, Enguerrand Marique, , 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, , 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, , 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 , 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, , Tijdschrift voor fiscaal recht, 275(2020), p. 3-5
  • Uhlaner Lorraine, de Massis Alfredo, Jorissen Ann, Du Yan,  Human relations - ISSN 0018-7267 - (2020)

2019

  • Vet Cassandra, Cassimon Danny and Van de Vijver Anne, , Working paper 2019.04, published on the website of Institute of Development Policy
  • Van de Vijver Anne, Cassimon Danny, Engelen Peter-Jan, "", 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 â€‹
  • De Raedt Sylvie, "Procedural and judicial protection", in Basaran Yavaslar F. et al. [edit.], Tax Transparency , Amsterdam, IBFD, 2019, 337 - 364

Previous Reseach

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, Cassimon Danny, Engelen Peter-Jan, "", Antwerp, Institute of Development Policy, University of Antwerp, 2018, 24 p.(IOB working paper ; 2018.12)
  • Deman Robin, Jorissen Ann, Laveren Eddy, "", Journal of small business management - ISSN 0047-2778 - 56:2(2018), p. 229-250
  • Ngo, My Tran, Jorissen, Ann, Nonneman, Walter, "", Corporate governance : an international review, 2018, p. 58-79
  • Van de Vijver Anne, De Raedt Sylvie, "?", Tijdschrift voor fiscaal recht, 541(2018), p. 451-454

2017

  • Lardon, Andy, Deloof, Marc, Jorissen, Ann, " 2017, p. 29-41
  • Jorissen, Ann, "", Accounting in Europe, 2017, p. 29-39

2016 

  • Giner, Begona, Hellman, Niclas, Jorissen, Ann, Quagli, Alberto, Taleb, Amine, "", Accounting in Europe, 2016, p. 285-294
  • Birt, Jacqueline, Hellman, Niclas, Jorissen, Ann, Mason Stephani, Paananen, Mari, ".", Accounting in Europe, 2016, p. 269-283
  • Verhaeghe, Antoinette, Jorissen, Ann, Prins, Ruth, Jaspers, Jelle, "", 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, "", Journal of international management, 2015, p. 169-181
  • Jorissen, Ann, "", Revista Contabilidade and Finanças, 2015, p. 243-246

2014

  • De Maere, Jonas, Jorissen, Ann, Uhlaner, Lorraine M., "", Corporate governance : an international review, 2014, p. 387-407

2013

  • Jorissen, Ann, Lybaert, Nadine, Orens, Raf, Van Der Tas, Leo, "", Journal of accounting and public policy, 2013, p. 237-270

2012

  • Jorissen, Ann, Lybaert, Nadine, Orens, Raf, Van Der Tas, Leo, "", European Accounting Review, 2012, 693,729

2011

  • Du, Yan, Deloof, Marc, Jorissen, Ann, "s", Corporate Governance: an international review, 2011, p. 153-168
  • Orens, Raf, Jorissen, Ann, Lybaert, Ann, Van Der Tas, Leo, "", Accounting in Europe, 2011, 209-232 

2010

  • Reheul, Anne-Mie, Jorissen, Ann, "", Review of Business and Economics, 2010, 55-75
  • Cheng, Peng, Aerts, Walter, Jorissen, Ann, "", Corporate Governance: an international review, 2010, p. 438-456
  • Jorissen, Ann, Otley, David, "", Accounting and Business Research, 2010, 3-38
  • Jorissen, Ann, van der Elst, Christophe, "", 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, "", Accounting, organizations and society, 2008, 603-628

2006

  • Jorissen, Ann, Lybaert, Nadine, van de Poel Katrien, "", in International accounting: standards, regulations, and financial reporting, Oxford, Elsevier, 2006, p. 1-39

1996

  • Jorissen, Ann, Maes, Luc, "", European Accounting Review, 1996, p. 915-931