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Tax Fraud in the Sales Tax : Zappers -- What are They? How Can Puerto Rico Block Them?

Ainsworth, Richard Thompson - 2019

Persistent link: https://www.econbiz.de/10012906252

Use and Enjoyment of Intangible Services : The German, Austrian, Danish and Estonian VAT Derogations

Ainsworth, Richard Thompson - 2019

When the Czech Republic elected (effective January 1, 2009) to derogate from the standard rules for determining the place of supply for intangible services, pursuant to Article 58 of the Recast VAT Directive (RVD), it was following the lead of ten other Member States. This paper considers four...

Persistent link: https://www.econbiz.de/10014210100

The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia

Millar, Rebecca - 2013

This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...

Persistent link: https://www.econbiz.de/10013090808

Thoughts on the contribution of the late Justice J.G. Hill to Australia's GST

Millar, Rebecca - 2013

Graham Hill was for many years the pre-eminent tax judge in the Federal Court of Australia. Throughout his career as a …

Persistent link: https://www.econbiz.de/10013072265

Taxing the Bull by the Horns : Reforming Australia’s Cross-Border GST Rules

Millar, Rebecca - 2009

This paper critically evaluates the legal design of Australia’s GST (a value added tax) in light of recent OECD work on … consideration of Australia’s place of taxation rules for ‘inbound’, ‘outbound’, ‘wholly domestic’, and ‘wholly foreign’ transactions …, and their interaction with the rules on input tax credit entitlements, reveals that Australia does indeed use such a Main …

Persistent link: https://www.econbiz.de/10014204139

Massachusetts Zappers - Collecting the Sales Tax that Has Already Been Paid

Ainsworth, Richard Thompson - 2019

are a documented problem in Quebec, Germany, the Netherlands, Australia, Brazil, Sweden, Austria, France, the UK and the …

Persistent link: https://www.econbiz.de/10012906239

Electronic Tax Fraud - Are There 'Sales Zappers' in Japan?

Ainsworth, Richard Thompson - 2019

Persistent link: https://www.econbiz.de/10012706015

IT-APAs : Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT

Ainsworth, Richard Thompson - 2019

In most jurisdictions there are three separate spheres of transfer pricing analysis - income tax, customs and VAT. Although they share policy objectives, terminology and frequently borrowing methodologies from one another these domestic transfer pricing systems are not in harmony. Businesses...

Persistent link: https://www.econbiz.de/10012746466

Zappers - Retail VAT Fraud

Ainsworth, Richard Thompson - 2019

Zappers skim cash sales at retail. Zappers are add-on programs used by merchants with electronic cash registers (ECRs) or point-of-sale (POS) systems. Zappers are smart and selective. They do not skim all sales, and they never skim credit card transactions. Although they are present in every...

Persistent link: https://www.econbiz.de/10014197520

UK Car-Flipping : The VAT Fraud Market-Place and Certified Solutions

Ainsworth, Richard Thompson - 2019

Missing Trader Intra-Community (MTIC) fraud and its offspring carousel fraud and contra trading fraud are siphoning huge amounts of VAT revenue from the UK Treasury. This fraud is not a function of the goods involved. It is a function of the market-place. Recently another type of market-place...

Persistent link: https://www.econbiz.de/10014224344