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Countering VAT Fraud in B2C Trade with 3rd Territories and 3rd Countries

A Tax Technology Solution

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This book analyzes the VAT Directive post-VAT e-commerce package adoption, highlighting its shortcomings in preventing VAT fraud, especially in third-country B2C transactions. It proposes a novel method for verifying declared values during imports through encrypted payment information, enabling customs to detect discrepancies and combat fraud effectively.

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Countering VAT Fraud in B2C Trade with 3rd Territories and 3rd Countries, Elena Fuchs

Jazyk
Rok vydání
2024
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Titul
Countering VAT Fraud in B2C Trade with 3rd Territories and 3rd Countries
Podtitul
A Tax Technology Solution
Jazyk
anglicky
Vydavatel
Nomos
Rok vydání
2024
ISBN13
9783756017881
Série
Anotace
This book analyzes the VAT Directive post-VAT e-commerce package adoption, highlighting its shortcomings in preventing VAT fraud, especially in third-country B2C transactions. It proposes a novel method for verifying declared values during imports through encrypted payment information, enabling customs to detect discrepancies and combat fraud effectively.