The Resource Combating VAT fraud through digital technologies : a reform proposal

Combating VAT fraud through digital technologies : a reform proposal

Label
Combating VAT fraud through digital technologies : a reform proposal
Title
Combating VAT fraud through digital technologies : a reform proposal
Creator
Subject
Language
eng
Summary
The fight against VAT fraud calls for a major overhaul of the VAT system. After presenting existing reform proposals, in this article, the authors advocate making use of the opportunities offered by digitization and suggest that the reverse charge mechanism should generally apply to business-to-business transactions when the supplies have been recorded in a central online database
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 6 ; p. 240-246
http://library.link/vocab/creatorName
  • Ismer, R
  • Schwarz, M. (Magdalena)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • automation
  • digital economy
  • electronic invoicing
  • reverse charge mechanism
Label
Combating VAT fraud through digital technologies : a reform proposal
Instantiates
Publication
Label
Combating VAT fraud through digital technologies : a reform proposal
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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