Constitutionele grenzen aan de overdracht van fiscale machten aan internationale en supranationale instellingen University of Antwerp
Van oud naar nieuw… Over ‘pijlers’ en andere fundamentele (fiscale) hervormingen University of Antwerp
Tax fairness in Belgium: the perspective of organizational psychology University of Antwerp
Performance of the FREND(TM) COVID-19 IgG/IgM Duo point-of-care test for SARS-CoV-2 antibody detection University of Antwerp
Purpose: In the context of the current COVID-19 pandemic, multiple serological assays for the detection of severe acute respiratory syndrome 2 (SARS-CoV-2) immune response are currently being developed. This study compares the FRENDTM COVID-19 IgG/IgM Duo (NanoEntec) a point of care (POCT) assay with the automated Elecsys anti-SARS-CoV-2 electrochemiluminescent assay (Roche Diagnostics). Methods: Serum samples (n = 81) from PCR-confirmed ...
Taxation of the digital economy: long prelude to an inevitable fundamental reform University of Antwerp
Constitutional limits on international double taxation: the perspective of complexity theory University of Antwerp
Fiscale discriminaties op grond van (beperkte) wetenschappelijke data University of Antwerp
The design of Covid-19 recovery contributions: taxes or social security contributions? University of Antwerp
To cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to which EU law has an influence (restrictive or otherwise) on the freedom of Member States to opt for (additional) taxes and/or social contributions as a means to finance the (additional) deficits in their social security system. First, a brief numerical ...
Privacy concerns related to the digital tax administration 2.0 University of Antwerp
This article discusses several privacy concerns related to the current data management model of the tax administration and compares the privacy protection of taxpayers of the pre and post GDPR era. It also introduces tax administration 3.0 with a new data management model for tax administrations and identifies new privacy challenges