Publications
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Wetgevingsbundel Fiscaal recht, 2022-2023 University of Antwerp
Fiscal federalism in the EU University of Antwerp
The United Nation's response to the digitalisation and globalisation of the economy: the introduction of Article 12B into the UN Model Tax Convention University of Antwerp
It is no longer disputable that the digitalisation and globalisation of the economy raises challenges for the current international tax framework. One of these tax challenges is that multinationals no longer require physical presence in a country to earn revenues, while physical presence is precisely what the current rules regarding the allocation of taxing powers are based on (i.e., the permanent establishment (PE) threshold as established in ...