Fighting 'Missing Trader' GST fraud in Singapore
Missing Trader Fraud (MTF) is a problem that has plagued tax authorities around the world. It is a form of fraud by which syndicates make use of the Goods and Services Tax (GST) regime to defraud tax authorities. The recent Draft Goods and Services Tax (Amendment) Bill 2020 proposes a new framework...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2020
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| Online Access: | https://ink.library.smu.edu.sg/sol_research/3240 https://ink.library.smu.edu.sg/context/sol_research/article/5199/viewcontent/2020__Fighting__Missing_Trader__GST_Fraud_in_Singapore.pdf |
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| Institution: | Singapore Management University |
| Language: | English |