Essays about: "Tax fraud"

Showing result 1 - 5 of 15 essays containing the words Tax fraud.

  1. 1. Wholly Artificial Arrangements Under ATAD and EU Case Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ndip-Achere Arrey Hansel; [2019]
    Keywords : ;

    Abstract : Since the coming into force of the EU Anti-Tax Avoidance Directive (ATAD), there has been a lot of questions as to the meaning of the concept of wholly artificial arrangements and how member states can enact legislation to combat abuse of rights and other fraudulent practices within the European Union. However, the concept of wholly artificial arrangements as enacted in articles 6 & 7 of the ATAD is not new. READ MORE

  2. 2. Blockchain Accounting in a Tripple-Entry System

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Mahir Hambiralovic; Rasmus Karlsson; [2018]
    Keywords : Blockchain Accounting; Triple-Entry Accounting; Request Network; Real-Time Accounting; Automated Audit; Business and Economics;

    Abstract : Title: Blockchain Accounting in a Triple-Entry System - Its Implications on the Firm and its Stakeholders, a Case Study on the Request Network. Seminar date: 1st of June 2018 Course: FEKH69 & FEKH89, Degree Project Undergraduate Level, Business Administration, Undergraduate Level, 15 University Credits Points (UPC) or ECTS-cr) Authors: Mahir Hambiralovic & Rasmus Karlsson Advisor: Rolf G Larsson Keywords: Blockchain Accounting, Triple-Entry Accounting, Request Network, Real-Time Accounting, Automated Audit Purpose: To continue previous research on blockchain accounting and to explore how the technology could alter industries and professions over time. READ MORE

  3. 3. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostadin Pavlov; [2017]
    Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

    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

  4. 4. The Role Decentralised Non-Regulated Virtual Currencies Play in Facilitating Unlawful Financial Transactions.

    University essay from KTH/Entreprenörskap och Innovation; KTH/Entreprenörskap och Innovation

    Author : Healy Cian; ZHE LI; [2016]
    Keywords : Virtual Currency; Cryptocurrency; Bitcoin; Illicit Financial Transactions; Cybercrime.;

    Abstract : As consumer payment services have been developed at a rapid rate in recent years, the introduction to the market of decentralised, non-regulated cryptocurrencies has enabled a significant increase in acts of criminality in the cyber environment. Efforts to combat and curb the continued growth of such illicit activities have included the development, implementation and enforcement of legislation and regulations by governing authorities on a global scale. READ MORE

  5. 5. Self-supply of goods in the light of the principle of fiscal neutrality

    University essay from Lunds universitet/Juridiska institutionen

    Author : Kamile Skinderyte; [2015]
    Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

    Abstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE