The Resource Digital VAT carousel fraud : a new boundary for criminality?

Digital VAT carousel fraud : a new boundary for criminality?

Label
Digital VAT carousel fraud : a new boundary for criminality?
Title
Digital VAT carousel fraud : a new boundary for criminality?
Creator
Subject
Language
eng
Summary
The article analyses the first VAT fraud on voice over Internet protocol (VoIP), the Phuncards-Broker operation, which took place in Italy between 2005 and 2007. The authors explore the policy implications for tax authorities, looking at how changes in their strategies may reduce incentives to participate in the fraud. They argue that, in the short term, information technology solutions might offer some of the best answers when effectively combined with reverse charge, while, in the longer term, an extension of the one-stop shop system may represent a new hypothesis of VAT reform in an anti-fraud perspective
Citation source
In: Tax notes international. - Falls Church. - Vol. 77 (2015),
Geographic coverage
  • European Union
  • Europe
Language note
English
Label
Digital VAT carousel fraud : a new boundary for criminality?
Instantiates
Publication
Label
Digital VAT carousel fraud : a new boundary for criminality?
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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