Countering Tax Crime in the European Union: Benchmarking the OECD's Ten Global P

Description: Countering Tax Crime in the European Union by Umut Turksen This book seeks durable solutions for tax crime and is a great resource for the 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 EUs 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 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 mitigate tax crimes with greater effect.The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and students interested in productive interaction between tax, criminal and administrative laws. FORMAT Hardcover LANGUAGE English CONDITION Brand New Author Biography Umut Turksen is Professor of Law at the Centre for Financial and Corporate Integrity, Coventry University, UK. Table of Contents 1. Introduction BackgroundUnderstanding the Basics of TaxHistorical Context of Tax and Tax CrimesCultural Context of Tax and Tax CrimesTh e Foundation of EU Tax Law Relative to OECD Tax RulesApproach and Scope2. Defining Tax Crimes in the OECD and the EU IntroductionFraudTax Fraud and Tax EvasionTax Crimes? In Search of Further ParticularsTax Avoidance and Tax PlanningRamifications and Measurement of Tax CrimesTax Crimes and Illicit Financial FlowsConclusion3. Substantive Principles IntroductionTGP1: 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 RightsConclusion4. Structural/Procedural Principles IntroductionTGP6: 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 MechanismsConclusion5. Relationship between Criminal and Administrative Mechanisms IntroductionAnti-Tax Avoidance Strategy and TGPsTh e EU Information Exchange, TGPs and International CooperationPartnership and CooperationConclusion6. Other Components of the Tax Crime Ecosystem IntroductionCorruption and Tax CrimesCountering Corruption and Tax CrimesWhistle-blowing, Corruption and Tax CrimesConclusion7. Conclusion and Recommendations ConclusionPolicy and Legal Recommendations Promotional Timely work analysing the extent to which the OECDs Ten Global Principles for fighting tax crime can be incorporated into the EU tax crime measures as durable solutions. Promotional "Headline" Timely work analysing the extent to which the OECDs Ten Global Principles for fighting tax crime can be incorporated into the EU tax crime measures as durable solutions. Feature Focuses on the durable solutions the OECDs Ten Global Principles can provide for the tax crime measures of the EU Details ISBN1509937951 Author Umut Turksen ISBN-10 1509937951 ISBN-13 9781509937950 Format Hardcover Short Title Countering Tax Crime in the European Union Language English Imprint Hart Publishing Year 2021 Publication Date 2021-03-25 Pages 344 UK Release Date 2021-03-25 Place of Publication Oxford Country of Publication United Kingdom NZ Release Date 2021-03-25 Publisher Bloomsbury Publishing PLC Subtitle Benchmarking the OECDs Ten Global Principles DEWEY 345.2402338 Audience Tertiary & Higher Education AU Release Date 2021-03-24 We've got this At The Nile, if you're looking for it, we've got it. With fast shipping, low prices, friendly service and well over a million items - you're bound to find what you want, at a price you'll love! TheNile_Item_ID:131418500;

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