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Taxing professional football in the EU: a comparative and EU analysis of a sector with tax gaps Universiteit Antwerpen
This study scrutinises the tax treatment of professional football players' remuneration throughout the European Union. It does so on the basis of a comparative analysis of selected country schemes. It draws conclusions and formulates suggestions for a future European Union approach. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs ...
Belgium: Belgian foreign tax credit in tax schemes with Italian bonds Universiteit Antwerpen
Getting the short end of the stick Universiteit Antwerpen
Within the shadow of the G20-OECD Base Erosion and Profit Shifting (BEPS) Project, transfer pricing experts pack up their suitcases to go and assist developing countries in their efforts to implement a complex regime of transfer pricing auditing. At first glance, these efforts support the reduction of fiscal losses caused by “aggressive” transfer pricing practices, an important channel of corporate tax avoidance in Sub-Saharan Africa. Yet, while ...
Immigratie van vennootschappen: de impact van het nieuwe vennootschapsrecht Universiteit Antwerpen
Openbaarmaking van fiscale informatie door ondernemingen als teken van respect ten aanzien van stakeholders Universiteit Antwerpen
De ethiek van belastingadviseurs Universiteit Antwerpen
Fiscale algoritmen, profilering en het recht op privéleven Universiteit Antwerpen
A real option approach to sustainable corporate tax behavior Universiteit Antwerpen
Aggressive tax planning has become a sustainability problem, as governments have to cope with less tax revenue, which is crucial for investments in sustainable development goals. The OECD and the EU authorities have taken several initiatives against aggressive tax planning, such as the Action Plan against BEPS. However, these initiatives lack effectiveness, and aggressive tax planning is still omnipresent. We analyze the fight against aggressive ...