Online platforms a marketplace for tax fraud? E.C.J.M. van der Hel-van Dijk & M.A. Griffioen
By: Hel van Dijk, Elisabeth Cornelia Jacoba Maria van der
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Contributor(s): Griffioen, Menno.
Material type: 
ArticlePublisher: 2019Subject(s): COMERCIO ELECTRONICO | IMPUESTOS | FRAUDE FISCAL | ECONOMÍA DIGITAL
In:
Intertax v. 47, n. 4, April 2019, p. 391-401Summary: This article discusses e-commerce and the related tax risks, as well as the role of online platforms. The authors limit themselves to the risks in the area of indirect taxes and more specifically to the VAT and, if necessary, take into account implications for direct taxes. In addition the article outlines how the various ecommerce risks relate to each other and to online platforms. Further it discusses which (legal) measures the EU presents as a solution to cover the identified tax risks. Next, the authors discuss the impact of the outlined developments on the strategy of tax authorities to manage the related risks. Finally, conclusions are presented regarding the extent to which the identified risks have been covered, what the role of online platforms is and whether online platforms are a breeding ground for tax fraud in the digital world.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/4-6 (Browse shelf) | Available | OP 2141/2019/4-6 |
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Resumen.
This article discusses e-commerce and the related tax risks, as well as the role of online platforms. The authors limit themselves to the risks in the area of indirect taxes and more specifically to the VAT and, if necessary, take into account implications for direct taxes. In addition the article outlines how the various ecommerce risks relate to each other and to online platforms. Further it discusses which (legal) measures the EU presents as a solution to cover the identified tax risks. Next, the authors discuss the impact of the outlined developments on the strategy of tax authorities to manage the related risks. Finally, conclusions are presented regarding the extent to which the identified risks have been covered, what the role of online platforms is and whether online platforms are a breeding ground for tax fraud in the digital world.
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