Projects
The tax treatment of interest and dividends under tax treaties from the perspective of law and economics. KU Leuven
The tax treatment of interest and dividends under tax treaties from the perspective of law and economics KU Leuven
There is an assumption in academic literature and legal practice that tax treaties are effective, i.e. that they succeed in removing tax obstacles and therefore lead to an increase in economic activity between both contracting states. However, there has been remarkably little fundamental research in order to assess whether that assumption is correct. An analysis on the basis of law and economics may offer valuable insights in this respect. ...
Foundations for the private detection and public sanctioning of the laundering of tax fraud proceeds: a fundamental legal research on the extraordinary position of tax evasion as a predicate offence for money laundering. KU Leuven
This dissertation examines the legal compatibility of the criminalisation of tax fraud on the one hand and the so-called ‘preventive’ and ‘repressive’ action against the laundering of criminal proceeds on the other. The central research question is whether the application of anti-money laundering legislation to tax fraud proceeds is to be considered a legal necessity or, on the very contrary, a legal fallacy.
In a first part, it is ...
Tissue specific modulation of the effects of glucocorticoids by androgens and the androgen receptor: revealing the mechanisms of cross tal KU Leuven
Androgens and glucocorticoids are steroid hormones with very different roles in (patho-)physiology. While androgens are known as the male steroids with anabolic effects, glucocorticoids are catabolic hormones with a key role in metabolic processes that govern whole-body energy metabolism. Clinically, long term use of androgens results in increased bone and muscle formation, while glucocorticoids induce osteoporosis and muscle loss. By ...
Nieuwe applicaties in informatiebevraging, beeldverwerking en bio-informatica hebben geleid tot de ontwikkeling van nieuwe machine learning methoden om meerdere targets tegelijkertijd te voorspellen. Recent werden tal van nieuwe methoden ontwikkeld in ver Ghent University
Modern applications in areas such as information retrieval, image analysis and computational biology have triggered a need for specialized machine learning methods that deliver joint predictions for multiple targets. Recently, new algorithms for multi-target prediction problems have been proposed in different subfields of machine learning, and most of the recent methods intend to exploit, in one way or another, dependencies between targets. ...
A comparative analysis of the subjective elements of the Belgium and South African general anti-avoidance rules in income tax legislation Hasselt University
Sabbatical Niels Bammens: Fundamental rules and principles of tax law from the perspective of state-building KU Leuven
The sabbatical period is mainly aimed at starting research into the design and interpretation of the ground rules and principles of tax law in the light of the way in which states came about. Those ground rules and principles are generally accepted as axiomatic and applied without much regard for their historical origin and constant evolution. Given the position they occupy in the legal order (and taking into account the need for legal ...