Projects
On the process and outcomes of more stringent transfer pricing documentation requirements for business Ghent University
This project investigates the more stringent transfer pricing documentation requirements for companies. Applying qualitative and quantitative methods, it is examined 1) how companies influence the standard-setting of these requirements; 2) to what extent companies face compliance cost when applying the rules; 3) how the requirements affect their firm value. These insights significantly contribute to the current debate for more tax ...
Bidirectional knowledge transfer between the applied research domain of process modeling and the theoretical core domain of cognitive psychology Ghent University
Observations of how people construct process representations have shed light on how people approach this task and why and when errors occur. One of the key findings is that certain techniques seem to be better than others, but no technique always outperforms the others. Therefore, the hypothesis will be examined that in order to get optimal results there needs to be a fit between the applied technique on the one hand and the task to be ...
The transfer of the family company to the next generation: a comparative study on the company law, family property law and tax law aspects KU Leuven
Considering the importance of the continuity of family businesses for the European economy, the aim of this project is to perform a comparativelegal study on the intergenerational transfer of unlisted companies with limited liability. The relevant rules of Belgian, Dutch, French and English company law, family property law and tax law will be critically analysed.
First, we examine how company law supports the transfer of family ...
Exhaustion of copyright in a digital environment: An analysis of the disposition capabilities of the first purchaser of a copyright protected digital work, particularly from the consumer’s perspective. Ghent University
Only authors have the right to distribute works or copies. However, after the first transfer of ownership, this right to control that copy’s further distribution is “exhausted”. Regarding material copies, issues are cleared. Yet, how does exhaustion apply to digital copies? Can buyers freely dispose of purchased eBooks or MP3 files, like they can dispose of real books or CDs?