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Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global Principles

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Notă GoodReads:
en Limba Engleză Hardback – 11 Mar 2021
This book seeks durable solutions for tax crime and is a great source for development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime. With insights from the EU-funded project, PROTAX, which conducts advanced research on tax crimes, the book comparatively analyses the EU's tax crime measures and the Ten Global Principles (TGPs) on fighting tax crime by the Organisation for Economic Cooperation and Development (OECD).The study critically examines how the TGPs can serve as minimum standards for the EU to counter tax crime such as tax evasion and tax fraud. The study also analyses how the anti-tax avoidance package can be graduated to effectively fight tax crime in the EU. When escalated, the strengths of the EU tax crime measures and TGPs can form a fortress in which criminal law can be empowered to effectively mitigate tax crimes. The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and research students interested in productive interaction between tax, criminal and administrative laws.
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Specificații

ISBN-13: 9781509937950
ISBN-10: 1509937951
Pagini: 336
Dimensiuni: 156 x 234 mm
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Locul publicării: London, United Kingdom

Caracteristici

Focuses on the durable solutions the OECD's Ten Global Principles can provide for the tax crime measures of the EU

Notă biografică

Umut Turksen is Professor at Coventry Law School, Coventry University.

Cuprins

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