Britain in Brief
Author: British Information Services
Publisher:
Published: 1963
Total Pages: 68
ISBN-13:
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Hearing on Law Enforcement Treaties
Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
Published: 2004
Total Pages: 84
ISBN-13:
DOWNLOAD EBOOKStandard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
Author: OECD
Publisher: OECD Publishing
Published: 2017-03-27
Total Pages: 326
ISBN-13: 9264267999
DOWNLOAD EBOOKThis publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
The Delicate Balance
Author: Chris Evans
Publisher: IBFD
Published: 2011
Total Pages: 385
ISBN-13: 9087221037
DOWNLOAD EBOOKFew aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?
The Oxford Handbook of White-collar Crime
Author: Shanna Van Slyke
Publisher: Oxford University Press
Published: 2016
Total Pages: 745
ISBN-13: 0199925518
DOWNLOAD EBOOKThe Oxford Handbook of White-Collar Crime offers a comprehensive treatment of the most up-to-date theories and research regarding white-collar crime. Contributors tackle a vast range of topics, including the impact of white-collar crime, the contexts in which white-collar crime occurs, current crime policies and debates, and examinations of the criminals themselves. The volume concludes with a set of essays that discuss potential responses for controlling white-collar crime, as well as promising new avenues for future research.
The Law Relating to Financial Crime in the United Kingdom
Author: Karen Harrison
Publisher: Routledge
Published: 2016-03-03
Total Pages: 252
ISBN-13: 1317026047
DOWNLOAD EBOOKOutlining the different types of financial crime and its impact, this book is a user-friendly, up-to-date guide to the regulatory processes, systems and legislation which exist in the UK. Each chapter has a similar structure and covers individual financial crimes such as money laundering, terrorist financing, fraud, insider dealing, market abuse and bribery and corruption. Offences are summarized and their extent is evaluated using national and international documents. Detailed assessments of financial institutions and regulatory bodies are made and the achievements of these institutions are analysed. Sentencing and policy options for different financial crimes are included and suggestions are made as to how criminal proceeds might be recovered. Drawing the different themes of the book together, the final chapter makes recommendations for the future and will provoke further thought and discussion on this topical subject. Each chapter also has a section on Recommending Reading. It will be a valuable resource for students studying vocational courses and will be a key text for undergraduate and post-graduate students in law schools, departments of criminal justice and business schools.
The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol
Author: OECD
Publisher: OECD Publishing
Published: 2011-06-01
Total Pages: 112
ISBN-13: 9264115609
DOWNLOAD EBOOKThis publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
The Scale and Impacts of Money Laundering
Author: Brigitte Unger
Publisher: Edward Elgar Publishing
Published: 2007-03-27
Total Pages: 245
ISBN-13: 1781007624
DOWNLOAD EBOOK"Money laundering is a problem of some magnitude internationally and has long term negative economic impacts. Brigitte Unger argues that today, money laundering is largely linked to fraud and that it is not only small islands and tax heavens that launder, but increasingly industrialized countries like the US, Australia the Netherlands and the UK. Well-established financial markets and growing economies with sound political and social structures attract launderers in the same way as they attract honest capital. The book gives an interdisciplinary overview of the state-of-the-art of money laundering as well as describing the legal problems of defining and fighting money laundering. It then goes on to present a number of economic models designed to measure money laundering and applies these to measuring the size of laundering in the Netherlands and Australia. The book also gives an overview of techniques and potential effects of money laundering identified and measured so far in the literature. It adds to this debate by calculating the effects of laundering on crime and economic growth. This book will be of great interest to lawyers, financial experts, economists, political scientists, as well as to government ministries, international and national organizations and central banks."--Jacket.
Understanding White Collar Crime
Author: Croall, Hazell
Publisher: McGraw-Hill Education (UK)
Published: 2001-06-01
Total Pages: 194
ISBN-13: 0335204279
DOWNLOAD EBOOKThis book introduces the concept of white collar crime, which is popularly associated with high status and powerful offenders and takes place within working environments. It includes the study of corporate crime. It looks at a variety of forms of white collar crime, such as fraud, corruption, employment, consumer, safety and environmental crime.
Tax Evasion and the Shadow Economy
Author: Michael Pickhardt
Publisher: Edward Elgar Publishing
Published: 2012-01-01
Total Pages: 209
ISBN-13: 1781006741
DOWNLOAD EBOOKIssues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction. Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read.
