The EU Commission and the Member States are concerned about the levels of VAT fraud and avoidance in the EU. The 2016 study on the EU VAT gap (based on 2014 data) measures the total amount of VAT lost in the EU at 159.5 billion EUR, representing 14% of the total expected VAT revenue. A number of...

Purpose – This paper aims to assist businesses of all sizes in employee engagement, attraction and retention, by demonstrating how fundamental human resources (HR) processes can be effectively combined with new technologies to make employee engagement an end‐to‐end practice. Employers know...

Purpose – This article aims to discuss the growing popularity of social networking as a recruitment tool and to outline some of the key considerations that organizations must take when embarking on social recruiting. Design/methodology/approach – This is a best practice guide based on...

Mit der Verordnung 258/2012 soll durch die Festlegung gemeinsamer Regeln für die Einfuhr, Durchfuhr und Ausfuhr aus dem Zollgebiet der Union von Feuerwaffen, deren Teile, Komponenten und Munition das Risiko von unerlaubtem Handel mit für den zivilen Gebrauch bestimmten Feuerwaffen reduziert...