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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Bibliographic Details
Main Authors: LIU, Hern Kuan, OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2020
Subjects:
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
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