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Loyens & Loeff has recently entered into a partnership with the Amsterdam Centre for Tax Law (ACTL) of the UvA to support research about the design of more fair, efficient and fraud-proof tax systems.

The research to be conducted falls under the umbrella of the UvA’s project “Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT project).

About the CPT project

Whenever major economic or social changes occur, tax systems must follow suit. Working from the assumption that society is in the process of transitioning to a new economic model, accelerated by the corona crisis, the CPT project examines how tax systems can be designed and structured for a society based primarily on cashless payment methods, online platforms and digital technologies, such as artificial intelligence and blockchain.

The ultimate goal of the CPT project is to arrive at concrete recommendations to help governments and businesses to address problems under current tax systems and/or introduce structural tax reforms. The project also aims at providing guidelines and/or minimum standards for the redesign of modern tax systems.

The partnership

Loyens & Loeff supports the research led by the UvA by means of a financial contribution of € 230.000 for a period of 4 years. The funds contributed by the firm will be used discretionally by the UvA for the CPT-project’s general activities and, specifically, for the research to be conducted on the tax challenges and opportunities raised by technology, with particular attention to the use of trustworthy and responsible AI in the field of taxation.

Growing number of partnerships

As an independent and inclusive initiative, the CPT project is open to governments, NGOs and companies that want to contribute to this research endeavour. In addition to the support of Loyens & Loeff and other partners like EY, Microsoft, Netflix, and the Tax Authorities of the City of Buenos Aires, other public and private organisations are expected to join the CPT project in the coming months.

The initiative is also supported by the Dutch Association of Tax Advisers (NOB), the Dutch branch of the International Fiscal Association (IFA) and two Italian law firms: Maisto e Associati and Gatti Pavesi Bianchi Ludovici. Part of the project is also financed through the National Sector Plan Law 2019-2025, within Digital Legal Studies. The project is also part of the Digital Transformation of Decision-Making initiative of the Amsterdam Law School.