Electronic Sales Suppression: A threat to tax revenues
收藏Organisation for Economic Co-operation and Development2026-03-14 收录
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https://www.oecd.org/en/publications/electronic-sales-suppression_f99b756d-en.html
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This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered, in particular “Phantomware” and “Zappers”, and shows how such methods can be detected by tax auditors and investigators. The report also...
