Research

The scientific research at the Tax Law Institute comprises several topics. This concerns the general principles of tax law, personal income tax, corporate income taxes, inheritance and registration taxes, as well as the tax procedures, and topics of international and European tax law.

Defended PhD's:

• Zhe Chen (2022) : "Study of the protection of taxpayer rights in an era of automatic Exchange of tax information"
• Sylvie De Raedt (2017) : "De draagwijdte van het recht op privéleven bij de inzameling van informatie door de fiscale administratie".
  Her research mainly deals with legal problems in the context of the fight against tax evasion, the tax dispute procedure and the recovery of taxes.
  
• Sybille Van Belle (2017) : "Naar een meer neutrale financieringskeuze binnen vennootschapsgroepen".

Current PhD research:

• Angie Clocheret : "Comparative law study into the possibility of a more uniform tax treatment regarding business income of sole proprietorships and companies."
• Felix Desmyttere : "The cost of tax compliance obligations: compatibility with the right to property"
• Asli Kizilkilic : "Avoiding double taxation or non-taxation in consumption taxes through ideal localisation criteria“.

• Charlotte Meskens : "De extracomptabele aftrekken in de vennootschapsbelasting"
• Roger Henri-Paul Mukendi : "L’Abus (de droit) fiscal en matière d’impôt sur les revenus : son régime fiscal en droit comparé (congolais, français et belge). Pour une modernisation de l’arsenal juridique et fiscal congolais face aux impératifs de la mondialisation."
• Céline Vangheel : "Improving the legal protection of taxpayers in international tax dispute resolution mechanisms"
• Lars Vanneste : "The role of the financial intermediaries in the collection of income tax through withholding tax"