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use of more anonymous payment method such as foreign banks, internet wallets and
crypto currencies.
The STA also have the possibility to perform test purchases on the internet in order
to identify vendors.
In 2014 and 2015 we participated in an EU-project, Tafeic, and tried different tools like
Xenon and other open source tools in order to find on-line sellers of drugs and
medicines. We could easily find a lot of websites that sold these products. Most of
them were totally anonymized. During this project we realized that the only way to
identify the seller was by ordering the products and then get the payment
information.
We continued this work in a new Swedish project that started in 2016 and we included
searching on the Dark net/Deep web which is a totally new area for the STA. It is clear
to us that our only way to succeed in identifying non-filers here is tracking payments.
Even if the non-filers try different ways to make the payments anonymous, using
bitcoins, prepaid cards and bank accounts registered on front men, in the end they
want to change it into a regular currency or use it to buy traceable commodities like
properties or cars etc.

Another conclusion is the need for the tax agency to work with other authorities
outside and within the country. In 2013 we searched information on the internet and
found out that many Swedish poker players did not declare their income and felt safe
that the STA would not be able to identify them. Profits from on-line poker games
arranged outside EES is taxable in Sweden.
We identified about 150 players only by searching on the internet .We sent questions
to them and asked them to declare their income from poker. We also found another
150 players with the Swedish flag connected to their alias that we could not identify
by searching on the internet.
We asked for, and got enforcement assistance from the Isle of Man, in order to be
able to identify the other players by their alias. If we didn´t get a reliable answer from
the players about their incomes and profits, we sent another request for enforcement

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