Countering Tax Crime in the European Union

Umut Turksen is Professor of Law at the Centre for Financial and Corporate Integrity, Coventry University, UK.

1. Introduction
Background
Understanding the Basics of Tax
Historical Context of Tax and Tax Crimes
Cultural Context of Tax and Tax Crimes
Th e Foundation of EU Tax Law Relative to OECD Tax Rules
Approach and Scope
2. 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
3. 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
4. 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
5. Relationship between Criminal and Administrative Mechanisms
Introduction
Anti-Tax Avoidance Strategy and TGPs
Th e EU Information Exchange, TGPs and International Cooperation
Partnership and Cooperation
Conclusion
6. Other Components of the Tax Crime Ecosystem
Introduction
Corruption and Tax Crimes
Countering Corruption and Tax Crimes
Whistle-blowing, Corruption and Tax Crimes
Conclusion
7. Conclusion and Recommendations
Conclusion
Policy and Legal Recommendations