The Resource Combating carousel fraud : the general reverse charge VAT

Combating carousel fraud : the general reverse charge VAT

Label
Combating carousel fraud : the general reverse charge VAT
Title
Combating carousel fraud : the general reverse charge VAT
Creator
Subject
Language
eng
Summary
Fraud schemes, generally, exploit the application of the zero rate to cross-border trade. Most proposals try to tackle fraud by either taxing the transactions or securing payment. In this article, the authors take an opposite approach and describe a general reverse charge as a means to remove the incentive for VAT fraud
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
http://library.link/vocab/creatorName
  • Brederode, R.F.W. van
  • Pfeiffer, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • carousel fraud
  • reverse charge mechanism
Label
Combating carousel fraud : the general reverse charge VAT
Instantiates
Publication
Label
Combating carousel fraud : the general reverse charge VAT
Publication

Library Locations

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