Research Explorer

Project

Enhancing the Involvement of Intermediate Platforms to Support the Destination Principle in Valueadded Tax on Cross-border Business-to-consumer Supplies of Services and Goods within the Chinese Legal Framework
Code
01SC8624
Duration
01 October 2024 → 30 September 2028
Funding
Regional and community funding: Special Research Fund
Research disciplines
  • Social sciences
    • European law
    • Tax law
Keywords
E-commerce Value-added Tax Interfaces Platforms Chinese Tax Law
 
Project description

This project aims to improve the position of intermediate platforms for Chinese VAT legislation. By enforcing the destination principle when levying VAT on cross-border business-to-consumer activities mismatches causing double (non-)taxation can be prevented. Suggestions will be based on a historical study of Chinese tax law, and a comparison with the European VAT directive, as
applied by EU Member States.