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

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

Author: Umut Turksen
Publisher: Hart Publishing
ISBN: 9781509937950

Published In: March 2021
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only
Paperback Edition ISBN: 9781509946150

List Price: HKD 1,300.00

HKD 1,261.00 Save HKD 39.00 (3%)

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Description
Contents

Details

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.

List of Tables

List of Figures

List of Abbreviations

Chapter One: Introduction

Background

Understanding the Basics of Tax

Historical Context of Tax and Tax Crimes

Cultural context of tax and tax crimes

The Foundation of EU Tax Law Relative to OECD Tax Rules

Approach and Scope

Chapter Two: Defining Tax Crimes in the OECD and the EU

Introduction