Nyenrode Business University has appointed Dr. Ir. Rex Arendsen (1966) as Professor of Digital Transformation of Tax Systems, effective July 1. In this role, he will focus on research and education concerning the impact of digital innovations on taxation. His work will examine new approaches to the design and administration of tax systems, as well as the evolving interaction between taxpayers and government authorities. Arendsen will be affiliated with the Nyenrode Center for Corporate Reporting, Finance & Tax.
The Future of Taxation in a Digital Economy
Digital innovation is fundamentally changing how people communicate, consume, and conduct business. At the same time, the digitalization of the economy is placing increasing pressure on existing tax systems. Traditional tax laws and regulations are becoming less aligned with developments such as the growing value of data, the rising importance of intangible assets, and digital business models that are no longer dependent on physical presence. The chair will focus on advancing understanding of how these developments affect tax compliance, administration, and enforcement. It will also contribute to the development of new tax instruments and regulatory frameworks while supporting organizations in integrating tax processes into digital ecosystems.
International Expertise
Arendsen is an internationally recognized expert in the digitalization of government processes and taxation. For many years, he has published on the evolution of tax systems, the practical implementation of tax legislation, and digital interaction between businesses and governments. Between 2018 and 2022, he served as an advisor to the Secretariat of the OECD Forum on Tax Administration and co-authored several influential reports on Tax Administration 3.0. This vision for the future of taxation has since become an important guiding framework for tax authorities worldwide in their digital transformation efforts. The Dutch strategy Paying Taxes: Automatically Correct (Belasting betalen: automatisch goed) also builds on these principles.
Bridging Academia and Practice
According to Arendsen, the business community plays a crucial role in the continued digitalization of tax systems: “Businesses already play an essential role in the administration and collection of taxes. The vast volume of data exchanges creates significant administrative burdens. Future forms of taxation will increasingly be based on events and data generated within ecosystems of citizens and businesses. This requires new digital solutions that safeguard taxpayers’ rights while making tax administration simpler and more efficient. Together with partners from government and industry, I aim to develop the knowledge and insights needed to enable this transition.”
Strengthening Tax Expertise
With the appointment of Arendsen, Nyenrode further strengthens its position in tax research and education. Prof. Dr. Michael Erkens, Rector Magnificus of Nyenrode, said: “Rex Arendsen understands the challenges of digital taxation from the inside. He helped shape the OECD’s international Tax Administration 3.0 vision and continues to work closely with the realities of tax administration in practice. This combination of international authority and hands-on expertise is exactly what our students and partners need.”
Arendsen obtained his PhD from the University of Amsterdam in 2008 with research on the effects of electronic communication between government and businesses. From 2015 through 2025, he served as Professor by Special Appointment in the Societal and Historical Context of Tax Law at Leiden University, where he taught courses on taxation in a digitalizing society. He is currently supervising two PhD candidates whose research focuses on various aspects of the digital transformation of taxation.
In addition to his professorship at Nyenrode, Arendsen is employed by the Dutch Tax and Customs Administration (Belastingdienst), where he is a member of the Transformation Office. The Dutch Tax and Customs Administration facilitates his professorship at Nyenrode for two days per week. Nyenrode and Arendsen are committed to full transparency regarding this collaboration.
The chair is academically independent: Nyenrode determines the research agenda and academic content, and the facilitation by the Tax and Customs Administration provides no influence over research outcomes or publications. This arrangement is fully consistent with the Dutch Code of Conduct for Research Integrity.
Arendsen will teach in Nyenrode’s MSc in Tax Economics, LLM in Tax Law, and a range of executive education and continuing professional development programs.
More information: https://brochures.nyenrode.nl/deeltijdmaster-fiscaal/