Ismer, Roland
Combating VAT fraud through digital tecnologies a reform proposal electrónico / Roland Ismer and Magdalena Schward .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The fight against VAT fraud calls for a major overhaul of the VAT system. After presenting existing reform proposals, in this article, the authors advocate making use of the opportunities offered by digitization and suggest that the reverse charge mechanism should generally apply to business-to-business transactions when the supplies have been recorded in a central online database.
IMPUESTO SOBRE EL VALOR AÑADIDO
FRAUDE FISCAL
PREVENCIÓN
RECAUDACION
AUTOMATIZACION
Schwarz, Magdalena
International VAT Monitor 0925-0832 v. 30, n. 6, November / December 2019, p. 240-246
Combating VAT fraud through digital tecnologies a reform proposal electrónico / Roland Ismer and Magdalena Schward .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The fight against VAT fraud calls for a major overhaul of the VAT system. After presenting existing reform proposals, in this article, the authors advocate making use of the opportunities offered by digitization and suggest that the reverse charge mechanism should generally apply to business-to-business transactions when the supplies have been recorded in a central online database.
IMPUESTO SOBRE EL VALOR AÑADIDO
FRAUDE FISCAL
PREVENCIÓN
RECAUDACION
AUTOMATIZACION
Schwarz, Magdalena
International VAT Monitor 0925-0832 v. 30, n. 6, November / December 2019, p. 240-246