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Search: subject:"Trade data gap"
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin
;
Stiller, Wojciech
- In:
International tax and public finance
32
(
2025
)
1
,
pp. 195-237
Persistent link: https://www.econbiz.de/10015330676
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Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy
Heinemann, Marwin
;
Stiller, Wojciech
- In:
International Tax and Public Finance
32
(
2024
)
1
,
pp. 195-237
the discrepancy in trade data that are double-reported in both the importing and exporting country (
trade
data
gap
, TDG …
Persistent link: https://www.econbiz.de/10015408335
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Do more harm than good? : the optional reverse charge mechanism against cross-border tax fraud
Stiller, Wojciech
;
Heinemann, Marwin
- In:
The quarterly review of economics and finance
95
(
2024
),
pp. 61-84
Persistent link: https://www.econbiz.de/10014631369
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