DE: PSP studies supporting request for reverse charging

Links to three research papers in German (PDF files) providing a feasibility study / cost-benefit analysis of different options for reducing VAT fraud, including reverse charging. The data on tax fraud quoted in the report are sourced from the Münchner Ifo-Institut and "PSP estimates".

Update, February 2008: The papers appear to have been removed from the PSP website. Copies can probably be located by searching on the web for the titles:

For further information or advice please contact Pedro Fernandes.

Filed under Tax fraud, VAT.

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