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 RulesApproach 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