Page 5 - 5 Technical Articles
P. 5
CONTENT
David Gilles: Tax fraud, social security fraud: common issues .................................6
Edgars Hercenbergs: Pressing transfer pricing topics of Latvian
tax administration: still not an exact science?........................................................ 16
Irina Andrejeva: Effective use of VAT returns data in early detection of VAT
evasion and fraud cases .......................................................................................... 26
Germán de Melo Ponce: The use of intelligence and investigation
in the fight against VAT Fraud declared in Customs Procedure 42 ........................38
Tamás Jármai: The EU's proposals to improve the efficiency of the
tax authorities by harmonization of national VAT systems....................................46
5
