Volume 47 (2019) / Issue 4

E.C.J.M. van der Hel-van Dijk, 'Eu VAT Note: Online Platforms: A Marketplace for Tax Fraud?' (2019) 47 Intertax, Issue 4, pp. 391–401


The rapid acceleration of developments in the world of e-commerce raises the question as to whether tax risks are manifesting at the same pace. The authors conclude that the current legal EU measures appear to cover only some of these risks. Tax authorities will have to collaborate with online platforms to adequately address e-commerce tax risks, as online platforms play a crucial role in e-commerce and could (unintentionally) become a breeding ground for tax fraud if they do not actively step up as gatekeepers to combat tax non-compliance.

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ISSN: 0165-2826
ID: TAXI2019038