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 …

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 …

Regulation. In cases of fraud, the court's approach to the COMI presumption risks the court concreting the fraudsters' house of …

affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …

The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the … components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3) rationalization …. There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from …

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 …