Your Basket is currently empty

Your Bookshelf is empty!

Your Basket is currently empty


Countering Tax Crime in the European Union

Benchmarking the OECD’s Ten Global Principles

By: Umut Turksen
Media of Countering Tax Crime in the European Union
See larger image
Published: 25-03-2021
Format: Hardback
Edition: 1st
Extent: 344
ISBN: 9781509937950
Imprint: Hart Publishing
Dimensions: 234 x 156 mm
RRP: £85.00
Online price : £76.50
Save £8.50 (10%)

: (?)

Buying pre-order items

Your pre-order item will usually be shipped on the publishing date of the book.


You will receive an email with a download link for the ebook on the publication date.


You will not be charged for pre-ordered books until they are available to be shipped. Pre-ordered ebooks will not be charged for until they are available for download.

Amending or cancelling your order

For orders that have not been shipped you can usually make changes to pre-orders up to 24 hours before the publishing date.

This book is also available in other formats: View formats

Delivery & Returns

Tell others about this product

Loren Epson

About Countering Tax Crime in the European Union

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.

Table Of Contents

List of Tables
List of Figures
List of Abbreviations

Chapter One: Introduction
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
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

Chapter Three: Substantive Principles
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

Chapter Four: Structural/ Procedural Principles
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

Chapter Five: Relationship between Criminal and Administrative Mechanisms
Anti-Tax Avoidance Strategy and TGPs
The EU Information Exchange, TGPs and International Cooperation
Partnership and cooperation

Chapter Six: Other Components of the Tax Crime Ecosystem
Corruption and Tax Crimes
Whistleblowing, Corruption and Tax Crimes

Chapter Seven: Conclusion and Recommendations
Policy and legal recommendations


Bookmark and Share