Tackling Intra Community Vat Fraud
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A previous IMF Working Paper on value-added tax (VAT) refunds (WP/07/31, by Keen and Smith) describes the main forms of VAT noncompliance and concludes that VAT
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Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently b
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Pages: 663
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Type: BOOK - Published: 2020-01-31 - Publisher: Edward Elgar Publishing
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both dir
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