Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global Principles
Autor Umut Turksenen Limba Engleză Hardback – 24 mar 2021
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Specificații
ISBN-13: 9781509937950
ISBN-10: 1509937951
Pagini: 344
Dimensiuni: 156 x 234 x 26 mm
Greutate: 0.65 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Locul publicării:London, United Kingdom
ISBN-10: 1509937951
Pagini: 344
Dimensiuni: 156 x 234 x 26 mm
Greutate: 0.65 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Locul publicării:London, United Kingdom
Caracteristici
Focuses on the durable solutions the OECD's Ten Global Principles can provide for the tax crime measures of the EU
Notă biografică
Umut Turksen is Professor of Law at the Centre for Financial and Corporate Integrity, Coventry University, UK.
Cuprins
1. Introduction Background Understanding the Basics of Tax Historical Context of Tax and Tax Crimes Cultural Context of Tax and Tax Crimes Th e Foundation of EU Tax Law Relative to OECD Tax RulesApproach and Scope 2. Defining Tax Crimes in the OECD and the EU Introduction Fraud Tax Fraud and Tax Evasion Tax Crimes? In Search of Further Particulars Tax Avoidance and Tax Planning Ramifications and Measurement of Tax Crimes Tax Crimes and Illicit Financial Flows Conclusion 3. Substantive Principles Introduction TGP1: Ensure Criminalisation of Tax Offences TGP2: Tax Crimes as a Predicate Offence for Money Laundering TGP3: Need to have Adequate Investigative Powers TGP4: Need to have Effective Powers to Freeze, Seize and Confiscate Assets TGP5: Protection of Taxpayers' Rights Conclusion 4. Structural/Procedural Principles Introduction TGP6: Devising Effective Strategy for Countering Tax Crimes TGP7: Provision of Adequate Resources for Tax Crime Investigation TGP8: Establish Organisational Structure with Defined Responsibilities TGP9: Need to have Effective Framework for Domestic Inter-Agency Cooperation TGP10: Ensuring Availability of International Cooperation Mechanisms Conclusion 5. Relationship between Criminal and Administrative Mechanisms Introduction Anti-Tax Avoidance Strategy and TGPs Th e EU Information Exchange, TGPs and International Cooperation Partnership and Cooperation Conclusion 6. Other Components of the Tax Crime Ecosystem Introduction Corruption and Tax Crimes Countering Corruption and Tax Crimes Whistle-blowing, Corruption and Tax Crimes Conclusion 7. Conclusion and Recommendations Conclusion Policy and Legal Recommendations