UKÄ subject classification
I am doing a PhD project in the field of VAT with a focus on the EU VAT system. The project concerns the allocation of consumption-type VAT between states and, in particular, a critical analysis of the concepts of "origin principle" and "destination principle" in the WTO, the OECD and the EU VAT legal frameworks. The project is expected to be finished in 2017. The project's supervisors are Dr. Oskar Henkow and Prof. ddr h.c. Ben J.M. Terra.
Teaching at the Master Programme in European and International Tax Law.