The Resource Tackling VAT fraud : car flipping and computer chips on a carousel

Tackling VAT fraud : car flipping and computer chips on a carousel

Label
Tackling VAT fraud : car flipping and computer chips on a carousel
Title
Tackling VAT fraud : car flipping and computer chips on a carousel
Creator
Subject
Language
eng
Summary
This article suggests that carousel fraud is more a function of the marketplace than of the type of goods involved. It considers two Canadian cases and three UK cases and concludes that Canada should selectively mandate the digital VAT with certified software in the intermediate wholesale market for automobiles and heavy equipment and that the UK should selectively mandate the digital VAT with certified software in the intermediate wholesale market for cellphones and computer chips
Citation source
In: Tax notes international. - Arlington. - Vol. 46 (2007),
Language note
English
Label
Tackling VAT fraud : car flipping and computer chips on a carousel
Instantiates
Publication
Label
Tackling VAT fraud : car flipping and computer chips on a carousel
Publication

Library Locations

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