000			01669nab a2200253 c 4500
999			_c140594 _d140594
003			ES-MaIEF
005			20211029103106.0
007			ta
008			190514t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_960901 _aHel van Dijk, Elisabeth Cornelia Jacoba Maria van der
245			_aOnline platforms _ba marketplace for tax fraud? _c E.C.J.M. van der Hel-van Dijk & M.A. Griffioen
260			_c2019
500			_aResumen.
520			_aThis 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.
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_947460 _aIMPUESTOS
650		4	_944482 _aFRAUDE FISCAL
650		7	_966104 _aECONOMÍA DIGITAL
700	1		_962789 _aGriffioen, Menno
773	0		_9160272 _oOP 2141/2019/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 4, April 2019, p. 391-401
942			_cART