VI. Expert Committee

Distributed ledger in taxation & customs processes

Chair: Prof. Dr. Robert Risse, University of Leipzig
Vice Chairmen: Dr. Matthias Gries (Siemens), Dr. Robert Müller LL.M. (FerrumTax)

 

Mission: The mission of this technical committee is to evaluate tax use cases for the application of distributed ledger technologies (e.g., blockchain). Recommendations for technical standards and governance models will be drafted.

 

Focus: In our studies, we work with different application options for the so-called Distributed Ledger Technology (DLT). We focus on transaction taxes such as VAT, energy taxes, other excise taxes, customs duties, as well as payroll taxes, transfer pricing and the various types of withholding taxes. So far, some applications have already been implemented with a Blockchain technology in the taxation process: customs preferential origin declarations, evidence of cross-border transportation for VAT or withholding tax payments and evidence. In addition Blockchain is already established as a technology in the pharmaceutical industry (authenticity of medicines) or in the freight business (e.g. port of Rotterdam). Tax implementation cases, on the other hand, are not yet strongly represented. We will therefore evaluate the other use cases in an open technology manner, considering the advantages and disadvantages of distributed ledger solutions compared to other technologies. The potential benefits of the technology require the interaction of multiple parties with different interests. We aim to involve tax authorities in the technical and functional considerations at an early stage. Current use cases and experiences are to be evaluated globally and further automation possibilities, for example with smart contracts, are to be taken into account.