University of Amsterdam: Daniël Smit named professor by special appointment of the Taxation of the Digital Economy

Smit will join the Amsterdam Centre for Tax Law (ACTL) and will be one of the academic leaders of the UvA’s research project Designing the tax system for a Cashless, Platform-based and Technology-driven society (CPT project).

In addition to his teaching responsibilities, Smit will conduct collaborative and interdisciplinary research on the taxation of the digital economy and, in particular, on the tax challenges and opportunities raised by online platforms. He will also pay special attention to the position of developing countries. With his expertise and research, Smit will contribute to the overall goal of the CPT project, which is to provide stakeholders and policy-makers with building blocks to make tax systems more fair, efficient and difficult to circumvent (“paying the fair share in the right place”).