Remke Beerens

Remke Beerens is a phd-student and teaching assistant at the Faculty of Law and Criminology of the Vrije Universiteit Brussel, under the supervision of Prof. dr. Jean-Philippe Van West. Remke chose tax law because she believes that tax law forms the backbone of a well-functioning society. It plays a central role in financing public services and can create opportunities for both economic and social growth.

During her studies at the Vrije Universiteit Brussel, she wrote her master’s thesis on tax reporting obligations for digital platforms. This further developed her interest in tax regulation and digitalisation. After completing her master’s degree, Remke worked at the Brussels Bar, where she gained practical experience. This experience confirmed her interest in tax-related issues and led her to return to academia.

In her doctoral research, Remke focuses on the tax issues arising from the increasing mobility of individuals. Individual mobility not only has practical consequences, but also gives rise to significant tax challenges. Mobile individuals may, for example, simultaneously be subject to the tax rules of several states, which may result in both double taxation and non-taxation.

Another challenge arises in corporate taxation, where the physical presence of an individual in a particular state may lead to the qualification of a ‘permanent establishment’, resulting in (un)expected or (un)desired tax obligations. In addition, tax competition may arise between states, creating the risk of a ‘race to the bottom’.

Although tax treaties may help to some extent in addressing tax challenges, research shows that these treaties no longer reflect the reality of a globalised and digital world. This highlights the need to (re)evaluate both tax treaty law and (inter)national tax legislation in order to address tax issues arising from the increasing mobility of individuals.