UK & KSA VATs: A Cutting-Edge Proposal – Mini-Blockchain and VATCoin
Bibliographic record
Abstract
This paper develops, extends, and clarifies themes introduced in five prior papers dealing with blockchain, and VATCoin in the context of both (a) the new VATs in the Gulf Cooperation Council (GCC), and (b) the mature VATs in the EU. Five additional papers on VAT technology advances in Fiji, with blockchain and VATCoin applications to New Zealand’s approach to online sales platforms (the Netlix Tax) are similarly referenced and extended. The GCC VAT papers were exploratory. For the most part, they were composed before any GCC jurisdiction had implemented a VAT, and in three instances even before the GCC Framework Agreementwas officially published. Today, VATs have been adopted in three of the six GCC jurisdictions: Saudi Arabia, the UAE and Bahrain. A fourth jurisdiction, Oman, had been only a few months away from implementation, but now is delayed. As to the EU, the prior papers directly responded to the request for public comment on the Commission’s October 4, 2017 proposal for “far reaching reforms” in the EU VAT.All cutting-edge VAT compliance regimes depend on a comprehensive, naturally occurring or mandated digital invoice regime. Whether the goal is to blockchain •an entire VAT ecosystem (as in Fiji), or •a discrete market segment like taxi cabs (in Quebec), or •the marijuana supply chain (as is proposed for US States), or •the remote sales of services through online marketplaces (as is proposed for New Zealand’s Netflix Tax), or •cigarettes that are susceptible to smuggling (as was proposed, and partially adopted in parts of the GCC), or •whether the goal is to monitor the tax and financial flows on the other side of a transaction, •the domestic and cross-border payments of VAT (as has been proposed with VATCoin in both the GCC and the EU), everything starts with the adoption of the digital invoice. This paper will focus on two representative VAT jurisdictions within different economic communities –the United Kingdom (UK) in the EU and the Kingdom of Saudi Arabia (KSA) in the GCC. Both are moving toward the adoption of comprehensive digital invoices. Neither have mandated it (yet). It is certainly not anaturally occurring phenomenon in either country.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".