Vat Fraud And Evasion

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VAT Fraud and Evasion
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Authors: Michael Keen
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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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Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and de
Value-added Tax Fraud in the European Union
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This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT
New German Law to Combat VAT Evasion in Ecommerce
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The Federal Republic of Germany passed a law to combat VAT fraud in international ecommerce. The new legislation is described and discussed. Ecommerce sellers w
The Concept of Tax Gaps
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VAT is an important tax, contributing to about one fifth of total tax levied by Member States. The EU Member States are missing EUR 147 billion or about 12% of