The following paper explores the issue of thin capitalisation in Organisation for Economic Cooperation and Development (OECD) member countries. There are two methods used by financing companies that are strongly related to this phenomenon: debt and equity financing. The tax-related consequences...

"Value Added Tax (VAT) is the backbone of the EU Member States tax systems. However, the rules for taxing Intra-Community delivery created opportunities for so called 'Missing Trader Intra Community fraud' (MTIC). Together with shadow economy' they represent VAT noncompliance - proxied by so...