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 /

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Bibliographic Details
Author / Creator:	Turksen, Umut, author.
Edition:	First edition.
Imprint:	Oxford, UK ; Hart Publishing, an imprint of Bloomsbury Publishing, 2020. [London, England] : Bloomsbury Publishing, 2020
Description:	1 online resource.
Language:	English
Subject:	Tax evasion -- Law and legislation -- European Union countries. Taxation -- Law and legislation -- European Union countries -- Criminal provisions. Electronic books.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12546081

Hidden Bibliographic Details
ISBN:	9781509937981 9781509937974 9781509946150 1509937978 9781509937950 9781509937967 150993796X
Notes:	Includes bibliographical references and index. Abstract freely available; full-text restricted to individual document purchasers. Also published in print. Description based on print version record and CIP data provided by publisher; resource not viewed.
Summary:	"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"--
Other form:	Print version: Turksen, Umut. Countering tax crime in the European Union Oxford, UK ; New York, NY : Hart Publishing, an imprint of Bloomsbury Publishing, 2020. 9781509937950
Standard no.:	10.5040/9781509937981

Description
Summary:	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.
Physical Description:	1 online resource.
Bibliography:	Includes bibliographical references and index.
ISBN:	9781509937981 9781509937974 9781509946150 1509937978 9781509937950 9781509937967 150993796X
Access:	Abstract freely available; full-text restricted to individual document purchasers.