Carousel fraud

Carousel fraud 


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Microsoft Word - bijz90.doc
... eu against the backdrop of an analysis of vat fraud. carousel fraud is dwarfed by shadow economy fraud and contrived insolvency fraud. the taxation of intracommunity exports is not the solution ... treatment. the study presents evidence that domestic shadow economy fraud and contrived insolvency fraud are far more important than carousel fraud, which receives so much attention. little can be said ...
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