NLU Meghalaya Library

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Countering tax crime in the European Union : benchmarking the OECD's ten global principles / Umut Turksen.

By: Material type: TextPublisher: Oxford, UK ; Hart Publishing, an imprint of Bloomsbury Publishing, 2020Distributor: [London, England] : Bloomsbury Publishing, 2020Edition: First editionDescription: 1 online resourceContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781509937981
  • 9781509937974
Subject(s): Genre/Form: Additional physical formats: Print version:: Countering tax crime in the European UnionDDC classification:
  • 345.24/02338 23
LOC classification:
  • KJE7475
Online resources: Available additional physical forms:
  • Also published in print.
Contents:
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.
Summary: "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"-- Provided by publisher.
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Includes bibliographical references and index.

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.

Abstract freely available; full-text restricted to individual document purchasers.

"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"-- Provided by publisher.

Also published in print.

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Mode of access: World Wide Web.

Description based on print version record and CIP data provided by publisher; resource not viewed.

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