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NEXI has entered into a start up 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).

 

The partnership

NEXI supports the first-stage of research led by the UvA by means of  a financial contribution of € 20.000 for a period of 1 year. The funds contributed by the fintech company 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 cashless payments methods, with particular attention to the role that fintech should play in current and prospective tax systems.

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.

Growing number of partnerships

As an independent and inclusive initiative with a strong impact on society, the CPT project is financed with University funding and with funds provided by external stakeholders (i.e. businesses and governments) who are interested in supporting academic research to design fair, efficient and fraud-proof tax systems. So far, stakeholders participating in this ambitious project include private organizations like Ernst & Young (EY), Gatti Pavesi Bianchi Ludovici, Loyens & Loeff, Maisto e Associati, Microsoft and Netflix; as well as governments like the tax authority of the Autonomous City of Buenos Aires (AGIP). Other organizations supporting this initiative are the Dutch Association of Tax Advisers (NOB) and the Dutch Branch of the International Fiscal Association (IFA). Part of the CPT project is also financed by the Netherlands legal research agenda 2019–2025 on Digital Legal Studies, and the project forms part of Amsterdam Law School ’Digital Transformation of Decision-Making’ initiative.

In the forthcoming months, other public, private and third sector organisations will also join.