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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
These are papers from the 10th Cambridge Tax Law History
Conference, which took place in July 2020. The papers fall within
the following basic themes: - UK tax administration issues - UK tax
reforms in the 20th century - History of tax in the UK - The UK's
first double tax treaty - The 1982 Australia-US tax treaty - The
legacy of colonial influence - Reform of Dutch excises, and -
Canadian tax avoidance.
This book seeks durable solutions for tax crime and is a great
resource for the development of knowledge, policy and law on tax
crime. The book uniquely blends current practice with new
approaches to countering tax crime. With insights from the
EU-funded project, PROTAX, which conducts advanced research on tax
crimes, the book comparatively analyses the EU's tax crime measures
and the Ten Global Principles (TGPs) on fighting tax crime by the
Organisation for Economic Cooperation and Development (OECD). The
study critically examines how the TGPs can serve as minimum
standards for the EU to counter tax crime such as tax evasion and
tax fraud. The study also analyses how the anti-tax avoidance
package can be graduated to fight tax crime in the EU. When
escalated, the strengths of the EU tax crime measures and TGPs can
form a fortress in which criminal law can be empowered to mitigate
tax crimes with greater effect. The book will be particularly
useful for end-user stakeholders such as tax policy makers, LEAs,
professional enablers as well as academics and students interested
in productive interaction between tax, criminal and administrative
laws.
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