The Resource Combating VAT fraud through digital technologies : a reform proposal
Combating VAT fraud through digital technologies : a reform proposal
Resource Information
The item Combating VAT fraud through digital technologies : a reform proposal represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Combating VAT fraud through digital technologies : a reform proposal represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Combating VAT fraud through digital technologies : a reform proposal
- Title
- Combating VAT fraud through digital technologies : a reform proposal
- 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
- Label
- Combating VAT fraud through digital technologies : a reform proposal
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Combating-VAT-fraud-through-digital-technologies/MOVCtJgqTTM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Combating-VAT-fraud-through-digital-technologies/MOVCtJgqTTM/">Combating VAT fraud through digital technologies : a reform proposal</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Combating-VAT-fraud-through-digital-technologies/MOVCtJgqTTM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Combating-VAT-fraud-through-digital-technologies/MOVCtJgqTTM/">Combating VAT fraud through digital technologies : a reform proposal</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
