Avoiding double taxation or non-taxation in consumption taxes through ideal localisation criteria

Short Description

Each state is sovereign to determine the organization of its VAT system. However, economic growth leads to an increase in interactions between states and their tax systems. The lack of harmonization creates undesirable situations of double taxation or non-taxation, hindering international trade. This makes the problem of double (non-)taxation increasingly important and an inevitable challenge for economic growth. 

The aim of the doctoral research is to avoid those situations of double taxation or non-taxation through ideal localization criteria, inspired by the localization mechanisms from other legal domains. More specifically, the localization categories and localization criteria of local and regional taxes, as well as private international law, will be examined with a view to avoiding double taxation or non-taxation in VAT.