Introduction
The anti-profiteering law[1] under the Goods and Services Tax law (‘GST’) in India has been a subject matter of debate since the time GST was introduced. More than a hundred petitioners…
Eleonor Kristoffersson (professor in tax law at Orebro University and visiting professor at Gävle University and Linköping University, Sweden)*
Before the 1950s, no country applied Value Added Tax …
Missing Trader Fraud (“MTF”) is a problem that has plagued tax authorities around the world. It is a form of fraud by which syndicates make use of Value Added Tax (“VAT”) or Goods and Services Tax (…
