Combating VAT fraud through digital technologies : a reform proposal
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The work Combating VAT fraud through digital technologies : a reform proposal represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Combating VAT fraud through digital technologies : a reform proposal
Resource Information
The work Combating VAT fraud through digital technologies : a reform proposal represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Combating VAT fraud through digital technologies : a reform proposalWork of
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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/resource/8qRsGJ_wKC8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/8qRsGJ_wKC8/">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>
