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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 …
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This study provides additional evidence and insight into theories on transaction exposure as it empirically examines the magnitude of transaction exposure in Kuwait, a developing country. Specifically, it investigates factors that might influence Kuwaiti firms’ responses to their transaction...
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