Prof. Dr. van West's research focuses on tax treaty law, European tax integration, and the interaction between international, European, and domestic tax law.

On the basis of his comparative research, this lecture provided an analysis of how countries determine the tax residency of individual taxpayers, recognizing common elements and significant differences in the provisions of comparative legal systems, such as: the importance given to specific factors, reliance on assumptions and their adequacy, and different normative approaches.

In the final part of the lecture, Prof. van West analyzed best practices, emerging trends, and the potential for the harmonization of these rules within the EU. The subsequent discussion concerned the criteria for tax residency in Serbian laws and their interpretation.