Essays about: "GRCM"
Found 1 essay containing the word GRCM.
1. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?University essay from Lunds universitet/Institutionen för handelsrätt
Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE