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

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.