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The Amsterdam Centre for Tax Law (ACTL) of the UvA has recently signed an agreement with the Chulalongkorn University from Bangkok, Thailand to research about the design of more fair, efficient and fraud-proof tax systems.

Assistant Professor Dr. Pareena Srivanit  (Dean of the Faculty of Law of Chulalongkorn University) and Professor dr. Dennis Weber (Director UvA’s CPT project) at the signing of the agreement in Amsterdam, Netherlands.



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 is to arrive at concrete recommendations that not only help different stakeholders – such as governments and commercial organisations – address problems under current tax systems and/or introduce structural tax reforms, but also provide guidelines and/or minimum standards  for the redesign of modern tax systems.

The partnership

The objective of both the UvA and the Chulalongkorn University is to combine their strengths and expertise to come up with the building blocks – based on scientific research – for making tax systems fairer, more efficient and difficult to circumvent.  An important feature of this research collaboration is that it pays special attention to the perspectives and interests of countries of the Asian continent.

Professor dr. Dennis Weber, Director of the CPT project, comments:“The partnership with the Chulalongkorn University is an important step for both the UvA and CPT project as it provides an opportunity to work collaboratively with this leading academic institution. This will allow us to both learn from the experiences and practical problems faced by Thai and Asian tax systems which are different compared to other continents’.

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 it. In addition to the support of Chulalongkorn University and other partners like the University of Cape Town, the Tax Authorities of the City of Buenos Aires (AGIP), Ernst & Young (EY), Microsoft, Netflix and NEXI Group, more partners 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 several law firms: Gatti Pavesi Bianchi Ludovici, Loyens & Loeff, Maisto e Associati. Part of the project is 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.

More information:


  • Prof. dr. Dennis Weber, Director of the ACTL and CPT project’s General Supervisor, e-mail: 


Professor dr. Dennis Weber (Director) and Mr. Juan Manuel Vazquez (Academic Coordinator) from UvA’s CPT project together with Assistant Professor Dr. Pareena Srivanit  (Dean),  Assistant Professor Dr. Pawat Satayanurug (Vice Dean for Research and Resources) and Dr. Poomsiri Dumrongvute (Vice Dean for International Affairs and Innovation) from the Faculty of Law of Chulalongkorn University at the signing of the agreement in Amsterdam, Netherlands.