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Cumulative lost revenue for the tax authorities on EU-27 level through tax fraud is estimated at several 100 billion euros per year. Three directives and one regulation by the EU try to combat this situation. These directives, as well as the regulation for Member States are in force since the beginning of 2010. Which experiences have been gathered by tax authorities, tax consultants, and companies in the implementation phase? What was or is their effort and which advantages did arise for the parties involved? These questions and some possible improvements are discussed in this paper.

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born in 1964, trained as a telecommunications engineer at TGM Vienna, he began his career in 1986 at Siemens AG Austria. After 23 Years of success in project management and leadership positions, his passion for economic interrelationships led him to the MBA program at WU Executive Academy Vienna. With this work he did graduate successfully in 2011.

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