Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global Principles

Acknowledgements\nContents\nList of Abbreviations\nList of Figures\nList of Tables\nTable of Cases\nTable of Legislation\n1. Introduction\n	Background\n	Understanding the Basics of Tax\n	Historical Context of Tax and Tax Crimes\n	Cultural Context of Tax and Tax Crimes\n	The Foundation of EU Tax Law Relative to OECD Tax Rules\n	Approach and Scope\n2. Defining Tax Crimes in the OECD and the EU\n	Introduction\n	Fraud\n	Tax Fraud and Tax Evasion\n	Tax Crimes? In Search of Further Particulars\n	Tax Avoidance and Tax Planning\n	Ramifications and Measurement of Tax Crimes\n	Tax Crimes and Illicit Financial Flows\n	Conclusion\n3.  Substantive Principles\n	Introduction\n	TGP1: Ensure Criminalisation of Tax Offences\n	TGP2: Tax Crimes as a Predicate Offence for Money Laundering\n	TGP3: Need to have Adequate Investigative Powers\n	TGP4: Need to have Effective Powers to Freeze, Seize and Confiscate Assets\n	TGP5: Protection of Taxpayers\' Rights\n	Conclusion\n4. Structural/Procedural Principles\n	Introduction\n	TGP6: Devising Effective Strategy for Countering Tax Crimes\n	TGP7: Provision of Adequate Resources for Tax Crime Investigation\n	TGP8: Establish Organisational Structure with Defined Responsibilities\n	TGP9: Need to have Effective Framework for Domestic Inter-Agency Cooperation\n	TGP10: Ensuring Availability of International Cooperation Mechanisms\n	Conclusion\n5. Relationship between Criminal and Administrative Mechanisms\n	Introduction\n	Anti-Tax Avoidance Strategy and TGPs\n	The EU Information Exchange, TGPs and International Cooperation\n	Partnership and Cooperation\n	Conclusion\n6. Other Components of the Tax Crime Ecosystem\n	Introduction\n	Corruption and Tax Crimes\n	Countering Corruption and Tax Crimes\n	Whistle-blowing, Corruption and Tax Crimes\n	Conclusion\n7.  Conclusion and Recommendations\n	Conclusion\n	Policy and Legal Recommendations\nBibliography\nIndex