Back to the glossary
Infrastructure

Five-corner model

The five-corner model adds the tax administration as a fifth corner to the four-corner model: providers additionally report invoice data to the state — France built its reporting system this way.

Also:
5-Corner-Modell · französisches Modell · five corner model
Reviewed on 2026-08-26.

There is no long-form article for this term yet. The definition above is the complete entry; the related terms lead onwards.