Related Books
Language: en
Pages: 324
Pages: 324
Type: BOOK - Published: 2018-12-07 - Publisher: Routledge
Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and de
Language: en
Pages: 168
Pages: 168
Type: BOOK - Published: 1996 - Publisher: Kugler Publications
This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT
Language: en
Pages: 54
Pages: 54
Type: BOOK - Published: 2016 - Publisher:
Language: en
Pages: 38
Pages: 38
Type: BOOK - Published: 2007-02 - Publisher: International Monetary Fund
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently b
Language: en
Pages: 45
Pages: 45
Type: BOOK - Published: 2018-07-23 - Publisher: International Monetary Fund
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o
