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VAT Fraud, Cryptocurrencies and a Future for the VAT System
International VAT Monitor, 2019In this article, the author outlines the existing interactions between cryptocurrencies, money laundering and organized VAT fraud, evaluating whether a growing use of virtual currencies may result in the development of more sophisticated fraud patterns. The adoption of blockchains, split-payment mechanisms and the definitive VAT regime are discussed as
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VAT on veterinary prescriptions
Veterinary Record, 2005SIR, – It is nice to know that the Government has decided that it is not just the veterinary profession that should lose money from providing the free service of writing a prescription. Very generously, the Government coffers will surrender money with every veterinary prescription that ...
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The incidence of VAT reforms in electricity markets: Evidence from Belgium
International Journal of Industrial Organization, 2022Jean Hindriks, Valerio Serse
exaly
VAT Efficiency—A Discussion on the VAT System in the European Union
Sustainability, 2021Grzegorz Przekota, Anna Kowal-Pawul
exaly
The effect of tax incentives on energy intensity: Evidence from China's VAT reform
Energy Economics, 2022Qianling Zhou, Liutang Gong
exaly
VAT Jurisdictions vs. Non-VAT Jurisdictions
2015The point at issue is whether it is possible for VAT jurisdictions to effectively interact with non-VAT jurisdictions in regard to eCommerce.
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