Countering tax crime in the European Union : (Record no. 10707)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 04045nam a2200577 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781509937981 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240320102701.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 201221s2020 enk ob 101 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| Canceled/invalid LC control number | 2020051778 (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781509937981 |
| Qualifying information | (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781509937974 |
| Qualifying information | (ePub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781509946150 |
| Qualifying information | (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1509937978 |
| Qualifying information | (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781509937950 |
| Qualifying information | (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781509937967 |
| Qualifying information | (PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 150993796X |
| Qualifying information | (print) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781509937981 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1238134159 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e------ |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KJE7475 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 345.24/02338 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Turksen, Umut, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Countering tax crime in the European Union : |
| Remainder of title | benchmarking the OECD's ten global principles / |
| Statement of responsibility, etc. | Umut Turksen. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxford, UK ; |
| Name of producer, publisher, distributor, manufacturer | Hart Publishing, an imprint of Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction -- Defining tax crimes in the OECD and the EU -- Substantive principles -- Structural/procedural principles -- Relationship between criminal and administrative mechanisms -- Other components of the tax crime ecosystem -- Conclusion and recommendations. |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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"-- |
| Assigning source | Provided by publisher. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Also published in print. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on print version record and CIP data provided by publisher; resource not viewed. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax evasion |
| General subdivision | Law and legislation |
| Geographic subdivision | European Union countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation |
| Geographic subdivision | European Union countries |
| General subdivision | Criminal provisions. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation & duties law |
| Source of heading or term | bicssc |
| 655 #0 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Turksen, Umut. |
| Title | Countering tax crime in the European Union |
| Place, publisher, and date of publication | Oxford, UK ; New York, NY : Hart Publishing, an imprint of Bloomsbury Publishing, 2020. |
| International Standard Book Number | 9781509937950 |
| Record control number | (DLC) 2020051777 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781509937981?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781509937981?locatt=label:secondary_bloomsburyCollections</a> |
| 975 ## - | |
| -- | Hart Publishing 2021 |
No items available.