Cross-border Value Added Tax Fraud In The European Union

Cross-border Value Added Tax Fraud In The European Union

10.2139/ssrn.3569914

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Bibliographic Details
Main Author: Bussy, Adrien
Other Authors: DEAN'S OFFICE (LKY SCH OF PUBLIC POLICY)
Format: Article
Published: Elsevier BV 2021
Subjects:
Tax evasion
VAT fraud
tax revenues
International trade
European Union
Reverse Charge Mechanism
MTIC
Online Access:https://scholarbank.nus.edu.sg/handle/10635/192534
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Institution: National University of Singapore
Description
Summary:10.2139/ssrn.3569914

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