Titel Deelnemers "Track and exchange of information on crypto-assets as a new tool to achieve tax compliance" "Anne Van de Vijver, Luisa Scarcella, Alessia Tomo" "Woord vooraf" "Bruno Peeters, Patricia Popelier, Anne Van de Vijver, Inès Rivière" "A philosophical approach to talent development" "Anne Van de Vijver, Sven Mathijssen" "High ability and talent development literature present different and sometimes competing or contradictory goals for talent development. One side emphasizes that talents should be developed to enable individuals with high abilities to make societal contributions, while the other side focuses on the individual’s personal life goals. This article investigates how the philosophical theories of Aristotle and Kant can contribute to a better understanding of talent development and its goals. Both of these theories provide a normative basis for an ethical duty to develop one’s talents and suggest that the dichotomy between societal and personal interests should not exist. Talent development should aim for realizing one’s potential and contribute to a meaningful way of living driven by self-determined goals that integrate personal interests and societal contributions. It is suggested that talent development should include a wide range of talents, including moral talents." "De perceptie van fiscale rechtvaardigheid: een verkenning van empirisch onderzoek" "Anne Van de Vijver" "Wetgevingsbundel Fiscaal Recht 2023-2024" "Bruno Peeters, Nicole Plets, Anne Van de Vijver, Elly Van de Velde, Eric Van Dooren, Sylvie De Raedt, Bart Peeters, Stefaan van Crombrugge, L. De Broe" "Sociale normen, nudging en fiscale naleving" "Anne Van de Vijver" "Geen hervorming zonder vertrouwen" "Anne Van de Vijver" "Constitutional limits on international double taxation: the perspective of complexity theory" "Anne Van de Vijver" "Morality of lobbying for tax benefits" "Anne Van de Vijver" "Multinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a new concept of transparency in respect of tax lobbying. ‘Deliberative transparency’ requires multinationals and their leaders not only to be open about their reasons for tax lobbying, but also to deliberate with stakeholders and, maybe even more importantly, to provide evidence supporting their lobbying positions. Finally, based on these new understandings, additional government interventions against aggressive tax lobbying are suggested, for example mandatory stakeholder consultation, reporting on stakeholder attitudes and perception, and evidence-based lobbying requirements." "Belgium: can IT Consultants qualify as permanent establishments?" "Anne Van de Vijver"