VAT fraud costs the EU and the national budgets several billion euros every year. Thus, avoiding fraud has become the most important issue for the EU and the member states. Ronny Langer and Thomas Küffner of Küffner Maunz Langer Zugmaier look at the measures that have been introduced to address the problem and how they are affecting honest businesses.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping the GCC’s investment incentive landscape, shifting the region from rate-based competition toward substance-driven economic positioning