Indirect Taxation of Cross-Border Supply Chains
PhD student: Mr K.S.A. van Abswoude
Promotors: Prof A. van Doesum, Dr F.J.G. Nellen
Duration: 1/7/2022 - 30/6/2028
Global trade patterns are shifting constantly due to (de)globalisation, international crises, digitisation and the fight against climate change. In cross-border supply chains, VAT and customs play a significant role. However, rapid trade developments, such as the rise of the platform economy and the surge of intermediary parties in supply chains, have outpaced legislation in this field, creating distortions of competition and hindering of the functioning of the internal market. Therefore, this research explores the problems in the fields of VAT and customs of cross-border supply chains and identifies solutions to modernise and improve the existing system.