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 …

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 …

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 …

This article provides support for a proposal to eliminate refund fraud in the U.S. by turning Forms W-2, and 1099 into … initially advanced in Refund Fraud? Real-Time Solution! The underlying premise of that article was that the US could … dramatically reduce, if not eliminate, refund fraud if it borrowing digital security techniques from the VAT. The article did not …