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This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered, in particular “Phantomware” and “Zappers”, and shows how such methods can be...
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The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has …
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The Internet began as a communication tool but has transformed into a universal technology supporting virtually all … sectors across the economy, much in the same way as electricity and water networks. Given the importance of the Internet …, there is a high level of interest in being able to measure the Internet economy as a way to understand the effects of …
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their implementation at the national and international levels. It focuses on seven main themes: access to the Internet via a … sustainable growth; understanding the data-driven Internet economy and the development of smarter applications; cybersecurity and … privacy; empowering and protecting consumers; ensuring an open Internet economy; and ensuring global participation in the …
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