Missing trader intra-community (MTIC) fraud has been slowly morphing from cell phones and computer chips to other … treatment in large measure. On Monday June 8, 2009 rumors of MTIC fraud in carbon emission permits closed the main European … (without right of deduction). MTIC fraud in tradable CO2 permits presents a high level policy dilemma – how do you aggressively …

All VATs are susceptible to missing trader (MT) fraud. VATs adopted in an economic community are particularly more … susceptible. The EU, for example, loses in excess of €100b annually to this fraud. Given the anticipated adoption of a European …

CO2 MTIC fraud is an exceedingly fast moving, quickly mutating fraud. Litigation has moved rapidly from the UK to … Germany. The litigation line stretches from Dosanjh's £39m (€41,039,261) fraud in the first three months of 2009 to CITIBank …'s £9,893,821 fraud in July 2009, and then jumps to Germany with Deutsche Bank's €220,000,000 fraud from September 2009 …

This three-part paper considers three MTIC fraud cases in CO2 permits, the Dosanjh, CITIBank, and Deutsche Bank cases … €220 million fraud based on improper deductions claimed from September 2009 through February 2010. These papers place these … cases on a continuum. The overall intent is to contrast a classic push-type MTIC fraud represented by the Dosanjh case with …

this day. A similar enforcement measure could be employed against refund fraud. Even though the solution is not as simple … technology-based solution to refund fraud – W-2s (as well as 1099s, W-4s and W-9s) should be “digitally signed.” This solution is … serious instances of this fraud. This solution is not “paper based.” The digital signature is both an alpha-numeric string and …

problematical. On a far larger scale MTIC (missing trader intra-community) fraud is also a technology driven theft of public revenue … by criminals. These frauds include the well known carousel frauds in cell phones and computer chips, MTIC fraud in CO2 … effectiveness of the fraud with technology. But, if there is one distinguishing characteristic of Zapper enforcement efforts it is …

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 dependent VAT fraud has taken hold in the UK - car-flipping. In …

, the European Commission indicated a need to develop a coordinated strategy to improve the fight against fiscal fraud [COM … (2006) 254 final]. Although the Communication considers fiscal fraud broadly (VAT, excise duties and direct taxes) the most … pressing need seems to be for a VAT strategy that will effectively deal with carousel fraud. This paper considers thirteen …

revenue with 12 distinct Missing Trader Intra-Community (MTIC) fraud schemes. At the time of arrest the 26 year old Azizi …) question: “Who exactly is Samir Azizi? Is he the mastermind of a multi-million euro VAT fraud, a fundraising fraudster for … VAT procured through such fraud, not only for personal enrichment, but also to finance terrorism.” …