
The CPT project together with the Group for Research on European and International Taxation (GREIT) published a book titled "The Implications of Online Platforms and Technology for Taxation". The book marks a significant contribution to the ongoing conversation around these pressing topics.


UvA researchers participated in the Conference “Rethinking Global Taxation” organized by the Ministry of Finance of Colombia. They were selected among numerous applicants to provide technical input on how to design inclusive, sustainable and equitable tax systems, that takes the needs of developing countries into account.

During this webinar, Prof. Reuven S. Avi-Yonah (Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program at the University of Michigan Law School) will discuss tax policy principles for taxing income earned by digital nomads and remote workers, in particular the possibility to shift from residence- to citizenship-based taxation.

During this webinar, Omri Marian (Professor of Law at University of California – Irvine School of Law) will discuss a new theory of tax on data collection and transmission as a primary source of government revenue. In particular, he will explain how this "data tax" could supplement, and in some instances replace, current income taxes.

During this webinar, Dennis Post, Claudio Cipollini and Raffaele Russo will discuss the new reporting obligations for crypto-assets under the so-called DAC8 proposal of the European Commission. The discussion will focus on the critical issues of the new tax reporting framework and highlight the main challenges for crypto-asset service providers and tax administrations.

The Conference
The CPT project of the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) and the UCT Tax Unit for Fiscal Research at the University of Cape Town (UCT) are organizing a joint conference on “Designing fair, efficient and fraud-proof tax systems in a cashless, platform-based and technology driven African society” to be held on 12 April 2023 in Cape Town, South Africa.
The speakers and moderators will be divided in 4 panels addressing the following topics:
- Taxing the Digital economy and digital services;
- Taxes on digital streaming services and broadcasting industry;
- Mobile Financial Services in Africa;
- Regulation and reception of Blockchain and Cryptocurrency in Africa;
- Potential of AI in tax administration; and Explainable Artificial intelligence in Tax Domain.

The Courses
The CPT project of the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) and the UCT Tax Unit for Fiscal Research at the University of Cape Town (UCT) are organizing the UvA-UCT Courses on “Taxation & the Digitalized Economy” to be held on 11 & 13 April 2023 in Cape Town, South Africa.
Course 1: Introduction to Cryptocurrency Taxation (11 April 2023 from 9:00 - 13:00)
Course 2: Taxing the Digitalized Economy (11 April 2023 from 14:00 - 18:00)
Course 3: Artificial Intelligence and Data Analytics in Tax Law (13 April 2023 from 9:00 - 12:30)

The Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) under the umbrella of the research project “Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT project) is proud to announce the upcoming CPT Conference on eXplainable artificial intelligence (XAI) in taxation. The Conference is also supported by The Notre Dame-IBM Tech Ethics Lab’s scientific grant, as received by one of the CPT’s researchers dr. Błażej Kuźniacki for interdisciplinary research in XAI in tax law. According to our knowledge, it will be the first interdisciplinary scientific conference fully devoted to the requirements of explainability of AI systems in the sphere of taxation.

During this webinar, Joni Pirovich (Founder of LawFi DAO, web3 and tax lawyer at BADASL) will discuss what Decentralized Autonomous Organizations are and how they offer a new approach to more transparent working and decision-making processes in organizations. The discussion will touch upon the tax challenges and opportunities arising from these new, blockchain-based undertakings.

During this webinar, Juan Manuel Vázquez (Researcher at the ACTL/CPT Project; Professional Support Lawyer at Loyens & Loeff) presents his research on tax reporting obligations for online platforms under the OECD Model Rules and the EU DAC7 entering into force in 2023.

The University of Amsterdam (UvA) has entered into an agreement with Chulalongkorn University from Bangkok, Thailand to conduct research on the design of fair, efficient and fraud-proof tax systems.

The Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam has received EU support to develop a new teaching programme on tax information reporting by online platforms.

During this webinar, Prof. Steven Dean (Co-Director of the Dennis J. Block Center for the Study of International Business Law at Brooklyn Law School) will discuss the ways in which racism affects our tax systems and will explain how racial bias has been long tolerated—and sometimes exploited—by tax scholars and policymakers.

During this webinar, Prof. Afton Titus (University of Cape Town) and Prof. Guillermo Teijeiro (Universidad Católica Argentina) will discuss the implications of Pillar Two for developing countries, with a particular focus on the African and Latin American continents.

The University of Amsterdam (UvA) has entered into an agreement with the University of Cape Town to conduct research on the design of fair, efficient and fraud-proof tax systems with special attention to developing countries of the African continent.
During this webinar, Dr Aleksandra Bal (Indirect Tax Technology & Operation Lead at Stripe) will discuss some of the latest technology-based solutions to help tax compliance while entering the age of the Metaverse, with particular regard to VAT real-time reporting obligations and e-invoicing.
Declan Blom receives the award for the best thesis of UvA’s Faculty of Economics and Business Administration. His thesis combines data science with tax law and is the result of research conducted under the umbrella of the CPT project.


The CPT project together with the Group for Research on European and International Taxation (GREIT) are excited to announce their joint two-day conference about “The Implications of Online Platforms and Technology on Taxation and Taxpayers’ Rights". 38 Speakers and moderators will be divided in 7 panels addressing several topics.

Six students from the Advanced LL.M. in International Tax Law program (UvA/IBFD) have been selected to participate in the CPT Project as student researchers. They will focus their final master’s thesis on different topics related to how tax systems should be designed for a cashless, platform-based and technology-driven society.

NEXI Group has entered into a start-up partnership with the University of Amsterdam (UvA) to support research 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.


An analysis from an EU and
International Tax Law
perspective
Thursday 3 february 2022
The University of Amsterdam (UvA) is proud to announce that one of the research leaders of the CPT project of the Amsterdam Centre for Tax Law (ACTL), Dr. Błażej Kuźniacki (profile), has been selected by the Notre Dame-IBM Technology Ethics Lab in the United States to receive an research grant for the team's project, “Exploring Local Post-Hoc Explanation Methods in Tax Related AI”. His team's proposal was among the best of an outstanding and group of proposals (more than 100 were submitted), representing different jurisdictions and continents around the globe.
Loyens & Loeff has entered into a partnership with the University of Amsterdam (UvA) to support research 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.
Dr. Dennis Post, international tax partner and global blockchain tax leader at Ernst & Young (EY), joins the University of Amsterdam (UvA) to lead research on the opportunities that distributed ledger technologies (DLTs) and, in particular, blockchain can bring to the field of taxation.
The University of Amsterdam (UvA) has entered into a partnership with the Tax Administration of the Autonomous City of Buenos Aires (AGIP) to conduct research on the design of fair, efficient and fraud-proof tax systems
The UvA’s Amsterdam Centre for Tax Law has recently entered into a number of exciting new partnerships to help them conduct research into the design of fair, efficient and fraud-proof tax systems.
Daniël Smit has been named professor by special appointment of the Taxation of the Digital Economy. He will be one of the academic leaders of the CPT Project.
The incoming experts will join the Amsterdam Centre for Tax Law and will play an important role in the CPT project.
The UvA has appointed Dr. Blazej Kuzniacki as Assistant Professor in the field of tax law. He will join ACTL and will play an important role in the CPT project. His research will focus on how explainable AI can help design fair, efficient and fraud-proof tax systems.
PhD candidate Juan Manuel Vazquez explains his research on “The role of online platforms in fighting tax fraud” in an interview and a video.