Carousel Fraud in the EU: a Digital Vat Solution


The future of the VAT is digital.[1]In the foresee- able future, all VAT processes will be auto- mated. VAT determinations, collection, the remission of funds, as well as all reporting, audit, and refund activities will be digitized.[2]Certified proprietary and third-party software systems will perform all critical VAT functions for large and small taxpayers at minimal cost under real-time compliance conditions. Government-to-government information exchange will be immediate. The European Union is…
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