Countering Tax Crime In The European Union

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Countering Tax Crime in the European Union

Umut Turksen
Countering Tax Crime in the European Union Book PDF

Author : Umut Turksen
Publisher : Hart Publishing
Page : 128 pages
File Size : 45,6 Mb
Release : 2020
Category : Electronic books
ISBN : 1509937986

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Countering Tax Crime in the European Union by Umut Turksen Pdf

"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"--

Countering Tax Crime in the European Union

Umut Turksen
Countering Tax Crime in the European Union Book PDF

Author : Umut Turksen
Publisher : Bloomsbury Publishing
Page : 336 pages
File Size : 43,5 Mb
Release : 2021-03-25
Category : Law
ISBN : 9781509937967

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Countering Tax Crime in the European Union by Umut Turksen Pdf

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.

Tax Crimes and Enforcement in the European Union

Umut Turksen,Donato Vozza,Reinhard Kreissl,Fanou Rasmouki
Tax Crimes and Enforcement in the European Union Book PDF

Author : Umut Turksen,Donato Vozza,Reinhard Kreissl,Fanou Rasmouki
Publisher : Oxford University Press
Page : 385 pages
File Size : 54,9 Mb
Release : 2023-01-12
Category : Law
ISBN : 9780192676504

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Tax Crimes and Enforcement in the European Union by Umut Turksen,Donato Vozza,Reinhard Kreissl,Fanou Rasmouki Pdf

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. EU member states lose hundreds of billions of euros to tax evasion every year. Tax crimes have a significant impact on the functioning of national and international economies and on the global financial system. Not only do they affect the actors involved and the state that has been deprived of tax revenues, but the citizens of those states suffer too. Tax Crimes and Enforcement in the European Union presents the findings of the EU-funded PROTAX project. Chapters written by leading experts discuss EU and national legal measures and institutional practices to counter anti-money laundering, corruption, organised crime, and tax evasion. Human factors and their role in countering tax crimes are also considered as well as whistleblower protection legislation which gives readers a rounded view of current practices within the EU. This book provides a timely and valuable comparative study of the legal and institutional background of the prosecution of tax crimes, as well as an analysis of legal measures and institutional practices to combat tax crimes on national and EU levels. It also contributes to the development of an advanced European Security Model for understanding human factors in countering tax crimes. It equips policy makers and law enforcement agencies with the dynamic toolkit they need to improve their understanding of tax crimes in the EU and provides solutions for preventing, detecting, and investigating tax crimes.

Combating Tax Avoidance in the EU

José Manuel Almudí Cid,Jorge Ferreras Gutierrez,Pablo A. Hernández González-Barreda
Combating Tax Avoidance in the EU Book PDF

Author : José Manuel Almudí Cid,Jorge Ferreras Gutierrez,Pablo A. Hernández González-Barreda
Publisher : Kluwer Law International B.V.
Page : 656 pages
File Size : 50,5 Mb
Release : 2018-12-20
Category : Law
ISBN : 9789403501420

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Combating Tax Avoidance in the EU by José Manuel Almudí Cid,Jorge Ferreras Gutierrez,Pablo A. Hernández González-Barreda Pdf

Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.

Combating Fiscal Fraud and Empowering Regulators

Brigitte Unger,Lucia Rossel,Joras Ferwerda
Combating Fiscal Fraud and Empowering Regulators Book PDF

Author : Brigitte Unger,Lucia Rossel,Joras Ferwerda
Publisher : Oxford University Press
Page : 369 pages
File Size : 47,5 Mb
Release : 2021
Category : Business & Economics
ISBN : 9780198854722

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Combating Fiscal Fraud and Empowering Regulators by Brigitte Unger,Lucia Rossel,Joras Ferwerda Pdf

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

Money Laundering Counter-measures in the European Union

Valsamis Mitsilegas
Money Laundering Counter measures in the European Union Book PDF

Author : Valsamis Mitsilegas
Publisher : Kluwer Law International B.V.
Page : 226 pages
File Size : 54,9 Mb
Release : 2003-01-01
Category : Law
ISBN : 9789041121318

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Money Laundering Counter-measures in the European Union by Valsamis Mitsilegas Pdf

The past fifteen years witnessed the emergence globally of a plethora of legislative measures aimed at countering money laundering. These developments have been inextricably linked with the growing international focus on newly perceived and/or prioritised global security threats such as organised crime and terrorism ' with money laundering counter-measures deemed essential to counter these threats. Taking these developments into account, this book examines in detail the evolution and content of money laundering counter-measures in the European Union. These measures constitute a new paradigm of security governance, achieved through three principal methods: criminalisation, consisting in the emergence of new criminal offences; responsibilisation, consisting in the mobilisation of the private sector to co-operate with the authorities in the fight against money laundering; and the emphasis on the administration of knowledge, through the establishment of new institutions, the financial intelligence units, with extensive powers to administer a wide range of information provided by the private sector. This paradigm may pose significant challenges to fundamental legal principles and to well-established social structures and the book attempts to address this balance. This up-to-date analysis includes the provisions of the new EU money laundering Directive which was formally adopted in December 2001.

The European Union's Struggle with Mismatches and Aggressive Tax Planning

Reinout de Boer,Martijn Nouwen
The European Union s Struggle with Mismatches and Aggressive Tax Planning Book PDF

Author : Reinout de Boer,Martijn Nouwen
Publisher : Unknown
Page : 0 pages
File Size : 44,6 Mb
Release : 2013
Category : Double taxation
ISBN : 9462361010

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The European Union's Struggle with Mismatches and Aggressive Tax Planning by Reinout de Boer,Martijn Nouwen Pdf

The papers discuss whether and how EU and OECD policy initiatives may be successful in countering international (double) non-taxation.

Countering Tax Crime in the European Union

Umut Turksen
Countering Tax Crime in the European Union Book PDF

Author : Umut Turksen
Publisher : Bloomsbury Publishing
Page : 270 pages
File Size : 47,7 Mb
Release : 2021-03-25
Category : Law
ISBN : 9781509937974

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Countering Tax Crime in the European Union by Umut Turksen Pdf

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.

Fighting Tax Crime – The Ten Global Principles, Second Edition

OECD
Fighting Tax Crime The Ten Global Principles Second Edition Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 51,7 Mb
Release : 2021-06-17
Category : Electronic
ISBN : 9789264572874

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Fighting Tax Crime – The Ten Global Principles, Second Edition by OECD Pdf

First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.

The Routledge Companion to Tax Avoidance Research

Nigar Hashimzade,Yuliya Epifantseva
The Routledge Companion to Tax Avoidance Research Book PDF

Author : Nigar Hashimzade,Yuliya Epifantseva
Publisher : Routledge
Page : 676 pages
File Size : 46,7 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781317377078

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The Routledge Companion to Tax Avoidance Research by Nigar Hashimzade,Yuliya Epifantseva Pdf

An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

A Guide to the Anti-Tax Avoidance Directive

Werner Haslehner,Katerina Pantazatou,Georg Kofler,Alexander Rust
A Guide to the Anti Tax Avoidance Directive Book PDF

Author : Werner Haslehner,Katerina Pantazatou,Georg Kofler,Alexander Rust
Publisher : Edward Elgar Publishing
Page : 340 pages
File Size : 49,9 Mb
Release : 2020-06-26
Category : Law
ISBN : 9781789905779

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A Guide to the Anti-Tax Avoidance Directive by Werner Haslehner,Katerina Pantazatou,Georg Kofler,Alexander Rust Pdf

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Harmful Tax Competition An Emerging Global Issue

OECD
Harmful Tax Competition An Emerging Global Issue Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 50,5 Mb
Release : 1998-05-19
Category : Electronic
ISBN : 9789264162945

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Harmful Tax Competition An Emerging Global Issue by OECD Pdf

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Countering Islamophobia in Europe

Ian Law,Amina Easat-Daas,Arzu Merali,S. Sayyid
Countering Islamophobia in Europe Book PDF

Author : Ian Law,Amina Easat-Daas,Arzu Merali,S. Sayyid
Publisher : Springer
Page : 374 pages
File Size : 50,6 Mb
Release : 2019-05-29
Category : Social Science
ISBN : 9783030162603

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Countering Islamophobia in Europe by Ian Law,Amina Easat-Daas,Arzu Merali,S. Sayyid Pdf

The treatment of Muslims is the touchstone of contemporary European racism across its many nations and localities. We make a definitive case for two arguments in this book: firstly, the recognition of the accelerating and pervasive nature of Islamophobia in this region; and secondly, recognition that this process is being, can be, and will be challenged by counter-narratives that make the claim for Muslim humanity, plurality, space and justice. This book draws on new evidence from eight national contexts to provide an innovative kit of counter-narratives, which were presented and well received at the European Parliament in September 2018, and subsequently launched across Europe in national workshops in selected states. A synergy between leading academic researchers and the Islamic Human Rights Commission, Countering Islamophobia in Europe will be of value to EU institutions, governments and policy-makers, NGOs and media organisations, as well as researchers of multiculturalism, Islam, Muslims and immigration.

Value Added Tax Fraud

Marius-Cristian Frunza
Value Added Tax Fraud Book PDF

Author : Marius-Cristian Frunza
Publisher : Routledge
Page : 306 pages
File Size : 42,5 Mb
Release : 2018-12-07
Category : Law
ISBN : 9781351580960

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Value Added Tax Fraud by Marius-Cristian Frunza Pdf

Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud. Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.

Stopping the carousel

Great Britain: Parliament: House of Lords: European Union Committee
Stopping the carousel Book PDF

Author : Great Britain: Parliament: House of Lords: European Union Committee
Publisher : The Stationery Office
Page : 182 pages
File Size : 49,9 Mb
Release : 2007-05-25
Category : Law
ISBN : 0104010681

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Stopping the carousel by Great Britain: Parliament: House of Lords: European Union Committee Pdf

Missing Trader Intra-Community Fraud (also known as carousel fraud), where goods are repeatedly exported and imported with the EU, has caused a considerable loss of revenue In 2005/6 it is estimated the UK lost between £3-4.5 billion. This report looks both at some of the measure that have been taken to recoup some of this money and measures to stop fraud occurring. In addition it considers whether the Government's policies have imposed an unreasonable burden upon legitimate businesses within affected sectors. It concludes that not only are existing measures unsustainable, steps need to be taken to ensure innocent traders are not damaged. The government needs to work with Member States to implement a system of taxation of intra-Community transactions that will be less vulnerable to major fraud.