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Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global Principles

Autor Umut Turksen
en Limba Engleză Paperback – 19 oct 2022
This book seeks durable solutions for tax crime and is a great resource for the 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 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 mitigate tax crimes with greater effect.The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and students interested in productive interaction between tax, criminal and administrative laws.
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Specificații

ISBN-13: 9781509946150
ISBN-10: 1509946152
Pagini: 336
Dimensiuni: 156 x 234 mm
Greutate: 0.47 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