000			04045nam a2200577 i 4500
001			9781509937981
003			CaBNVSL
005			20240320102701.0
006			m o d
007			cr cn|||||||||
008			201221s2020 enk ob 101 0 eng d
010			_z 2020051778 (print)
020			_a9781509937981 _q(ebook)
020			_a9781509937974 _q(ePub)
020			_z9781509946150 _q(print)
020			_z1509937978 _q(print)
020			_z9781509937950 _q(hardback)
020			_z9781509937967 _q(PDF)
020			_z150993796X _q(print)
024	7		_a10.5040/9781509937981 _2doi
035			_a(OCoLC)1238134159
040			_aDLC _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae------
050	0	0	_aKJE7475
082	0	0	_a345.24/02338 _223
100	1		_aTurksen, Umut, _eauthor.
245	1	0	_aCountering tax crime in the European Union : _bbenchmarking the OECD's ten global principles / _cUmut Turksen.
250			_aFirst edition.
264		1	_aOxford, UK ; _bHart Publishing, an imprint of Bloomsbury Publishing, _c2020.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2020
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction -- 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			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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"-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant 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			_aMode of access: World Wide Web.
588			_aDescription based on print version record and CIP data provided by publisher; resource not viewed.
650		0	_aTax evasion _xLaw and legislation _zEuropean Union countries.
650		0	_aTaxation _xLaw and legislation _zEuropean Union countries _xCriminal provisions.
650		7	_aTaxation & duties law _2bicssc
655		0	_aElectronic books.
776	0	8	_iPrint version: _aTurksen, Umut. _tCountering tax crime in the European Union _dOxford, UK ; New York, NY : Hart Publishing, an imprint of Bloomsbury Publishing, 2020. _z9781509937950 _w(DLC) 2020051777
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781509937981?locatt=label:secondary_bloomsburyCollections
975			_aHart Publishing 2021
999			_c10707 _d10707