Constitutional limits on international double taxation: the perspective of complexity theory Universiteit Antwerpen
Van oud naar nieuw… Over ‘pijlers’ en andere fundamentele (fiscale) hervormingen Universiteit Antwerpen
Tax fairness in Belgium: the perspective of organizational psychology Universiteit Antwerpen
Constitutionele grenzen aan de overdracht van fiscale machten aan internationale en supranationale instellingen Universiteit Antwerpen
Fiscal federalism in the EU: a dynamic process with multiple dimensions Universiteit Antwerpen
Performance of the FREND(TM) COVID-19 IgG/IgM Duo point-of-care test for SARS-CoV-2 antibody detection Universiteit Antwerpen
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 Universiteit Antwerpen
Skeletal muscle changes in the first three months of stroke recovery Universiteit Antwerpen
Background: Rehabilitation is important in the first months after a stroke for recovery of functio-nal ability, but it is also challenging, since distinct recovery trajectories are seen. Therefore, stud-ying the early changes in muscle characteristics over time (e.g. muscle strength, muscle mass and muscle volume), which are known to be associated with functional abilities, may deepen our under-standing of underlying recovery mechanisms of ...
Morality of lobbying for tax benefits Universiteit Antwerpen
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 ...