OECD’s Global Principles and EU’s tax crime measures

Research output: Contribution to journalArticle

Abstract

This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU. The study is guided by the combination of traditional and innovative research methods drawn from criminal law and justice, public regulatory theory and tax law, based on socio-legal and comparative methodologies.
The research shows that EU has achieved considerable amount of progress when it comes to meeting the TGPs. However, law and practice in EU Member States indicate that there are different legal, human and organisational approaches to fighting tax crimes. The TGPs could be strategically applied to complementing the EU’s Fifth Anti-Money Laundering Directive (AMLD) and other initiatives on Administrative Cooperation. The EU also supports research projects such as the PROTAX under the Horizon 2020 Programme which conducts research to prevent, detect and prosecute tax crimes in the EU and tests potential solutions to fight tax crimes, possibly, beyond the TGPs.
Accordingly, this article explores how the EU can utilise the TGPs in charting a robust toolkit for the prevention, investigation and prosecution of tax crimes in the EU. Although the TGPs appear encompassing, there are opportunities to harness the potency of these principles and to provide more tailored principles that can help engineer sustainable remedies for countering tax crimes in the EU. The paper critically analyses, through a multidisciplinary approach, the main legal, human and organisational factors influencing the prosecution of tax crimes in the EU Member States.
Original languageEnglish
Pages (from-to)(In-Press)
JournalJournal of Financial Crime
Volume(In-Press)
Publication statusAccepted/In press - 11 Sep 2019

Fingerprint

taxes
OECD
EU
offense
EU member state
prosecution
money laundering
tax law
Crime
Economic cooperation
Tax
Economic development
criminal law
remedies
research method
engineer
research project
justice
Law
methodology

Funder

EU H2020

Keywords

  • Ten Global Principles
  • European Union
  • countering tax crimes
  • Tax crimes
  • PROTAX

Cite this

OECD’s Global Principles and EU’s tax crime measures. / Abukari, Adam; Turksen, Umut.

In: Journal of Financial Crime, Vol. (In-Press), 11.09.2019, p. (In-Press).

Research output: Contribution to journalArticle

@article{3ba0d1722bbe4374ba03912232ec8141,
title = "OECD’s Global Principles and EU’s tax crime measures",
abstract = "This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU. The study is guided by the combination of traditional and innovative research methods drawn from criminal law and justice, public regulatory theory and tax law, based on socio-legal and comparative methodologies.The research shows that EU has achieved considerable amount of progress when it comes to meeting the TGPs. However, law and practice in EU Member States indicate that there are different legal, human and organisational approaches to fighting tax crimes. The TGPs could be strategically applied to complementing the EU’s Fifth Anti-Money Laundering Directive (AMLD) and other initiatives on Administrative Cooperation. The EU also supports research projects such as the PROTAX under the Horizon 2020 Programme which conducts research to prevent, detect and prosecute tax crimes in the EU and tests potential solutions to fight tax crimes, possibly, beyond the TGPs.Accordingly, this article explores how the EU can utilise the TGPs in charting a robust toolkit for the prevention, investigation and prosecution of tax crimes in the EU. Although the TGPs appear encompassing, there are opportunities to harness the potency of these principles and to provide more tailored principles that can help engineer sustainable remedies for countering tax crimes in the EU. The paper critically analyses, through a multidisciplinary approach, the main legal, human and organisational factors influencing the prosecution of tax crimes in the EU Member States.",
keywords = "Ten Global Principles, European Union, countering tax crimes, Tax crimes, PROTAX",
author = "Adam Abukari and Umut Turksen",
year = "2019",
month = "9",
day = "11",
language = "English",
volume = "(In-Press)",
pages = "(In--Press)",
journal = "Journal of Financial Crime",
issn = "1359-0790",
publisher = "Emerald Group Publishing Ltd.",

}

TY - JOUR

T1 - OECD’s Global Principles and EU’s tax crime measures

AU - Abukari, Adam

AU - Turksen, Umut

PY - 2019/9/11

Y1 - 2019/9/11

N2 - This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU. The study is guided by the combination of traditional and innovative research methods drawn from criminal law and justice, public regulatory theory and tax law, based on socio-legal and comparative methodologies.The research shows that EU has achieved considerable amount of progress when it comes to meeting the TGPs. However, law and practice in EU Member States indicate that there are different legal, human and organisational approaches to fighting tax crimes. The TGPs could be strategically applied to complementing the EU’s Fifth Anti-Money Laundering Directive (AMLD) and other initiatives on Administrative Cooperation. The EU also supports research projects such as the PROTAX under the Horizon 2020 Programme which conducts research to prevent, detect and prosecute tax crimes in the EU and tests potential solutions to fight tax crimes, possibly, beyond the TGPs.Accordingly, this article explores how the EU can utilise the TGPs in charting a robust toolkit for the prevention, investigation and prosecution of tax crimes in the EU. Although the TGPs appear encompassing, there are opportunities to harness the potency of these principles and to provide more tailored principles that can help engineer sustainable remedies for countering tax crimes in the EU. The paper critically analyses, through a multidisciplinary approach, the main legal, human and organisational factors influencing the prosecution of tax crimes in the EU Member States.

AB - This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU. The study is guided by the combination of traditional and innovative research methods drawn from criminal law and justice, public regulatory theory and tax law, based on socio-legal and comparative methodologies.The research shows that EU has achieved considerable amount of progress when it comes to meeting the TGPs. However, law and practice in EU Member States indicate that there are different legal, human and organisational approaches to fighting tax crimes. The TGPs could be strategically applied to complementing the EU’s Fifth Anti-Money Laundering Directive (AMLD) and other initiatives on Administrative Cooperation. The EU also supports research projects such as the PROTAX under the Horizon 2020 Programme which conducts research to prevent, detect and prosecute tax crimes in the EU and tests potential solutions to fight tax crimes, possibly, beyond the TGPs.Accordingly, this article explores how the EU can utilise the TGPs in charting a robust toolkit for the prevention, investigation and prosecution of tax crimes in the EU. Although the TGPs appear encompassing, there are opportunities to harness the potency of these principles and to provide more tailored principles that can help engineer sustainable remedies for countering tax crimes in the EU. The paper critically analyses, through a multidisciplinary approach, the main legal, human and organisational factors influencing the prosecution of tax crimes in the EU Member States.

KW - Ten Global Principles

KW - European Union

KW - countering tax crimes

KW - Tax crimes

KW - PROTAX

M3 - Article

VL - (In-Press)

SP - (In-Press)

JO - Journal of Financial Crime

JF - Journal of Financial Crime

SN - 1359-0790

ER -