Research Activities
Our academic team is involved in various internal and collaborative research projects, covering all aspects of international taxation.
We actively participate in key research meetings and events around the globe to present academic audiences with the most recent findings and developments in the field.
Current lines of research include:
International Taxation and the Digital Economy
- Nexus and allocation
- Short-term solutions for the European Union (withholding taxes, DST)
- Compatibility of new levies on the digital economy with EU law, the WTO and tax treaties
- Selected digital markets: Cryptocurrencies, blockchain and the sharing economy
- Approaches based on “global minimum taxation” (Pillar Two)
International Tax Justice
- Tax incentives in the international scene
- Multilateralism in international taxation
- Tax transparency
Abusive and Aggressive Tax Planning
- OECD actions (follow-up to BEPS, including peer review and implementation in developing countries)
- EU actions (impact of ATAD I and II, “Unshell”, implementation of Pillar Two and Debra)
- BRICS and developing countries’ responses to abusive and aggressive tax planning schemes
The Global Dimension of the Protection of Taxpayers’ Rights
- Observatory on the Protection of Taxpayers’ Rights (OPTR) (global monitoring of the developments and observance of the minimum standards and best practices)
- Mediation, arbitration and settlement of disputes in cross-border tax matters
- OECD actions and their relationship with taxpayers’ rights