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Keyword:

contra-trading

Noun

uncountable

A form of carousel fraud that evades detection by using two "carousels" of traded goods, where one carousel is legitimate and the other is not, and thus the input and output VATs neutralize each other to conceal the fraud.

Japanese Meaning

カルーセル詐欺の一形態で、合法的な取引の流れと不正な取引の流れ（2つの「カローセル」）を併用し、仕入れ時と売上時の付加価値税（VAT）が相殺されることで詐欺行為を隠蔽する手法。

What is this buttons?

Auditors found evidence of contra-trading when two separate supply chains—one legitimate and one sham—were used to cancel out the input and output VAT and mask the fraud.

Google Translation / DeepL Translation

監査人は、適法な供給網と偽の供給網という二つの流通経路を使って仕入税額と売上税額を相殺し不正を隠蔽する高度な二重カルーセル型の付加価値税詐欺の証拠を発見した。

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