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 …

The first part of this paper considered traditional MTIC fraud (push MTIC) in CO2 permits. The fraud in that case … (Dosanjh) was swiftly put down. The traditional design of the fraud did not mean it was “garden variety.” Sweeping arrests in … that the CITIBank is transitional. We are moving from Dosanhj's push-type (or externally controlled) MTIC fraud, to a …

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.” …

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 …

absence of knowledge of fraud in the customer chain. After the December 7, 2010 decision by the Court of Justice of the … buyer's jurisdiction. This is an aggressive approach to combating missing trader fraud. There do not appear to be comparable … involve fraud in the customer chain rather than the more typical fraud in the supply chain – in other words these cases look …

per year in missing trader intra-community fraud (MTIC).Blockchain will also be essential for making the EU Commission … improvements that come through blockchain. This is particularly the case for transaction taxes, and even more so for a VAT fraud …

Every VAT/GST allows missing trader fraud. The fraud is simple, and can be simply prevented (with technology). The … fraud arises when a business makes a purchase without paying VAT, collects VAT on an onward sale, and then “disappears …” without remitting the tax. Missing trader fraud is common in high-value/low-volume goods sold across borders – computer chips …