Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global PrinciplesDe (autor) Umut Turksen
en Limba Engleză Hardback – 11 Mar 2021
Focuses on the durable solutions the OECD's Ten Global Principles can provide for the tax crime measures of the EU
Umut Turksen is Professor at Coventry Law School, Coventry University.
List of TablesList of FiguresList of AbbreviationsChapter One: IntroductionBackgroundUnderstanding the Basics of TaxHistorical Context of Tax and Tax CrimesCultural context of tax and tax crimesThe Foundation of EU Tax Law Relative to OECD Tax RulesApproach and ScopeChapter Two: Defining Tax Crimes in the OECD and the EUIntroductionFraudTax fraud and tax evasionTax crimes? In search of further particularsTax avoidance and tax planningRamifications and measurement of tax crimesTax crimes and illicit financial flowsConclusionChapter Three: Substantive PrinciplesIntroductionTGP1: Ensure Criminalisation of Tax OffencesTGP2: Tax Crimes as a Predicate offence for Money LaunderingTGP3: Need to have Adequate Investigative PowersTGP4: Need to have Effective Powers to Freeze, Seize and Confiscate AssetsTGP5: Protection of taxpayers' rightsConclusionChapter Four: Structural/ Procedural PrinciplesIntroductionTGP6: Devising Effective Strategy for Countering Tax CrimesTGP7: Provision of Adequate Resources for Tax Crime InvestigationTGP8: Establish Organisational Structure with Defined ResponsibilitiesTGP9: Need to have Effective Framework for Domestic Inter-Agency CooperationTGP10: Ensuring Availability of International Cooperation MechanismsConclusionChapter Five: Relationship between Criminal and Administrative MechanismsIntroductionAnti-Tax Avoidance Strategy and TGPsThe EU Information Exchange, TGPs and International CooperationPartnership and cooperationConclusionChapter Six: Other Components of the Tax Crime EcosystemIntroductionCorruption and Tax CrimesWhistleblowing, Corruption and Tax CrimesConclusionChapter Seven: Conclusion and RecommendationsConclusionPolicy and legal recommendationsBibliography