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We found 3 dictionaries that define the word carousel fraud:

General (3 matching dictionaries)
  1. carousel fraud: Collins English Dictionary
  2. carousel fraud: Wiktionary
  3. Carousel Fraud, Carousel fraud: Wikipedia, the Free Encyclopedia

Definitions from Wiktionary (carousel fraud)

noun:  (finance, taxation) The theft of value-added tax from a government by exploiting the way VAT is treated within multijurisdictional trading where the movement of goods between jurisdictions is VAT-free.

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