TY  - BOOK
AU  - Turksen,Umut
TI  - Countering tax crime in the European Union: benchmarking the OECD's ten global principles 
SN  - 9781509937981
AV  - KJE7475 
U1  - 345.24/02338 23
PY  - 2020///
CY  - Oxford, UK
PB  - Hart Publishing, an imprint of Bloomsbury Publishing
KW  - Tax evasion
KW  - Law and legislation
KW  - European Union countries
KW  - Taxation
KW  - Criminal provisions
KW  - Taxation & duties law
KW  - bicssc
KW  - Electronic books
N1  - 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; Also published in print
N2  - "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"--
UR  - https://doi.org/10.5040/9781509937981?locatt=label:secondary_bloomsburyCollections
ER  -