The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of single market has further encouraged firms' and households' evading behaviour of paying value added taxes in the EU member states, while such efforts have traditionally been most...

Sales Promotion Techniques and VAT in the EU' provides more accurate and comprehensive information on how a more ideal and clear VAT treatment for the use of sales promotion techniques (SPTs) can be conceived, not only providing neutrality for businesses using SPTs but also respecting the other...

The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member States, whereas such efforts have traditionally been...