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Carousel fraud and digital VAT Richard Ainsworth

By: Ainsworth, Richard.
Material type: ArticleArticlePublisher: 2006Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | RECAUDACION | AUTOMATIZACION | INTERNET | FRAUDE FISCAL | UNION EUROPEA In: Tax planning international review v. 33, n. 4, April 2006, p. 12-16
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