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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
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Published: 11-03-2021
Format: EPUB eBook (?)
Edition: 1st
Extent: 336
ISBN: 9781509937974
Imprint: Hart Publishing
RRP: £67.50
Online price : £54.00
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About Countering Tax Crime in the European Union

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.

Table Of Contents

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
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

Chapter Three: 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

Chapter Four: 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

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

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

Chapter Seven: Conclusion and Recommendations
Conclusion
Policy and legal recommendations

Bibliography

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