Countering VAT Fraud in B2C Trade with 3rd Territories and 3rd Countries

Viac o knihe

This book analyzes the VAT Directive post-VAT e-commerce package adoption, highlighting its shortcomings in preventing VAT fraud, especially in third-country B2C transactions. It proposes a novel method for verifying declared values during imports through encrypted payment information, enabling customs to detect discrepancies and combat fraud effectively.