The Resource A new weapon in the fight against e-commerce VAT fraud : information from payment service providers

A new weapon in the fight against e-commerce VAT fraud : information from payment service providers

Label
A new weapon in the fight against e-commerce VAT fraud : information from payment service providers
Title
A new weapon in the fight against e-commerce VAT fraud : information from payment service providers
Creator
Subject
Language
eng
Summary
In December 2018, the European Commission tabled a proposal that requires payment service providers to record certain information on payment transactions and submit this information to the tax authorities of EU Member States. In this article, the authors address this proposal for collecting and sharing payment information on e-commerce transactions within the European Union. Although the authors see the need for collecting this information and welcome the EU approach, the authors also identify the areas in which the proposal could be improved
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 6 ; p. 231-239
http://library.link/vocab/creatorName
  • Merkx, M.M.W.D
  • Janssen, A.D.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • e-commerce
  • MOSS
  • collection of tax
  • joint audit
Label
A new weapon in the fight against e-commerce VAT fraud : information from payment service providers
Instantiates
Publication
Label
A new weapon in the fight against e-commerce VAT fraud : information from payment service providers
Publication

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      52.3736660 4.9336932
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