'The Taxman Cometh : the Criminal Offences of Failure to Prevent Tax Evasion'. PDF Download
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Author: T. Corfield
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
On 30 September 2017, the UK Criminal Finances Act 2017 (the CFA) came into force, along with its newly-focused corporate criminal offences of failure to prevent facilitation of tax evasion. Given the extraterritorial ramifications of the CFA, businesses in the UK and those with a UK nexus, especially those in the financial services and accountancy sectors, including branch offices, fiduciaries and trustees, promotors and managers of investment products, and wealth managers, will need to be astute to its challenges and effects, and take what H.M. Revenue & Customs (HMRC) has called a, 'risk-based and proportionate' approach to implementation of preventative procedures.
Author: T. Corfield
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
On 30 September 2017, the UK Criminal Finances Act 2017 (the CFA) came into force, along with its newly-focused corporate criminal offences of failure to prevent facilitation of tax evasion. Given the extraterritorial ramifications of the CFA, businesses in the UK and those with a UK nexus, especially those in the financial services and accountancy sectors, including branch offices, fiduciaries and trustees, promotors and managers of investment products, and wealth managers, will need to be astute to its challenges and effects, and take what H.M. Revenue & Customs (HMRC) has called a, 'risk-based and proportionate' approach to implementation of preventative procedures.
Author: Sam Bourton
Publisher: Taylor & Francis
ISBN: 1040033822
Category : Law
Languages : en
Pages : 278
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Book Description
This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.
Author: Emmanuel Nartey
Publisher: Cambridge Scholars Publishing
ISBN: 1527510085
Category : Political Science
Languages : en
Pages : 444
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Book Description
This book examines the ethics and integrity approach to modelling the rule of law and the international law process by investigating different factors that influence legal and governance systems in society. It explores the foundations of the rule of law and international law, and how to overcome the undesirable deficiencies in our legal and governance systems. The approach of this book is carefully designed to briefly demonstrate how including ethics and integrity when dealing with the rule of law and international law could lead to effective legal and governance systems. This book argues that the rule of law does not stand alone; ethics and integrity are the lifeblood of all legal rules and governance systems. This book is of special interest to academics and researchers within the fields of law, social Justice and philosophy.
Author: Michala Meiselles
Publisher: Taylor & Francis
ISBN: 1040112196
Category : Law
Languages : en
Pages : 156
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Book Description
This edited collection sheds light on the evolution of corporate financial crime, exploring a myriad of offenses ranging from money laundering and fraud to market manipulation and bribery. Considering and assessing the models used in national law to determine the culpability of corporations, this book compares the different schemes used to address financial and other organisational crimes committed by these entities. Through a combination of history, law, and global perspectives, its chapters dissect landmark cases and provide detailed analyses of money laundering, fraud, market manipulation, manslaughter, and legislative responses in various locations around the world. This comparative approach offers a unique lens, exploring diverse jurisdictions and shedding light on global patterns of corporate wrongdoing. By critically assessing the challenges of prosecuting economic crimes on a large scale, the collection proposes innovative solutions, including the introduction of ‘failure to prevent’ offences. Corporate Criminal Liability and Sanctions: Current Trends and Policy Changes is a valuable resource for academics, professionals, and anyone intrigued by the ever-evolving realm of white-collar and corporate wrongdoing. It will appeal to scholars across the fields of law, criminology, sociology, and economics, as well as those professionally engaged in preventing and investigating corruption and in developing or enforcing regulation, such as solicitors, barristers, businessmen, and public servants.
Author: Philippa Ryan
Publisher: Routledge
ISBN: 1351104829
Category : Law
Languages : en
Pages : 199
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Book Description
In digital economies, the Internet enables the "platformisation" of everything. Big technology companies and mobile apps are running mega marketplaces, supported by seamless online payments systems. This rapidly expanding ecosystem is fueled by data. Meanwhile, perceptions of the global financial crisis, data breaches, disinformation and the manipulation of political sentiment have combined to create a modern trust crisis. A lack of trust constrains commerce, particularly in terms of consumer protection and investment. Big data, artificial intelligence, automated algorithms and blockchain technology offer new solutions and risks. Trust in our legal systems depends on certainty, consistency and enforceability of the law. However, regulatory and remedial gaps exist because the law has not kept up with technology. This work explores the role of competency and good faith, in the creation of social and legal relationships of trust; and the need for governance transparency and human accountability to combat distrust, particularly in digital economies.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264755020
Category :
Languages : en
Pages : 68
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Book Description
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Author: Nicholas Shaxson
Publisher: Random House
ISBN: 0099541726
Category : Business & Economics
Languages : en
Pages : 61
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Book Description
"Dirty money, tax havens and the offshore system describe the ugliest and most secretive chapter in the history of global economic affairs. Tax havens have declared war on honest, law-abiding people around the world. Wealthy individuals hold over ten trillion dollars offshore. Tax havens are the most important single reason why poor people and poor countries stay poor. Britain and the United States are the world's two most important tax havens. Tax havens now lie at the very heart of the global economy. Over half of world trade, and most international lending, is processed through them. Tax havens have been instrumental in nearly every major economic event, in every big financial scandal, and in every financial crisis since the 1970s, including the latest global economic crisis. "Treasure Islands" show how this happens and reveal what the economics text books will not tell you."
Author: Michael Power
Publisher: Demos
ISBN: 1898309302
Category : Auditing
Languages : en
Pages : 58
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Book Description
Author: Phil Factor
Publisher: Red Gate Books
ISBN: 9781906434199
Category : Business & Economics
Languages : en
Pages : 316
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Book Description
Phil Factor is a legend in his own runtime. Scurrilous, absurd, confessional and scathing by turns, Confessions of an IT Manager targets the idiocy, incompetence and overreach of the IT management industry from vantage point all the way up and down the greasy pole. Phil Factor (real name witheld to protest the guilty) has over 20 years experience in the IT industry, specializing in database-intensive applications. For withering insight into the human weaknesses and farcical levels of ineptitude that bring IT projects to their knees, plus occasional escapes into burnished pastiche and cock-a-leg doggerel there is no funnier, more illuminating commentary on the IT crowd.
Author: Peter Heather
Publisher: OUP USA
ISBN: 0195325419
Category : History
Languages : en
Pages : 605
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Book Description
Shows how Europe's barbarians, strengthened by centuries of contact with Rome on many levels, turned into an enemy capable of overturning and dismantling the mighty Empire.
