Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers...

On April 14, 2015 Samir Azizi, a 25 year old German/Afghan citizen, was extradited from the United States to Germany. The Extradition Compliant alleged (in 89 criminal counts) that Azizi had denied the German Treasury €61,104,368 in VAT revenue with 12 distinct Missing Trader Intra-Community...

A typology of tax evasion -- Combatting offshore tax evasion -- International cooperation in tax matters -- The Anti-money laundering legal framework and its Application to tax evasion offences -- Tax evasion legislation in the UK and US -- The enforcement of tax evasion legislation in the UK...

Die Einführung des Europäischen Binnenmarktes beinhaltet als umsatzsteuerliche Kosequenz die Aufgabe des Bestimmungslandprinzips und die Übernahme des Gemeinschaftsprinzips. Damit verbindet sich allerdings auch eine Verschiebung der Umsatzsteueraufkommen zwischen den beteiligten Ländern....