1.

Record Nr.

UNINA9910795606303321

Autore

OECD

Titolo

Fighting Tax Crime – The Ten Global Principles, Second Edition

Pubbl/distr/stampa

Paris : , : OECD Publishing, , 2021

©2021

ISBN

92-64-57287-2

92-64-80714-4

Edizione

[Second edition.]

Descrizione fisica

1 online resource (78 pages)

Disciplina

336.206

Soggetti

Tax evasion

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

Intro -- Preface -- Foreword -- Abbreviations and Acronyms -- Executive Summary -- Recommendations -- Overview of the Ten Global Principles -- Principle 1 Ensure tax offences are criminalised -- Principle 2 Devise an effective strategy for addressing tax crimes -- Principle 3 Have adequate investigative powers -- Principle 4 Have effective powers to freeze, seize and confiscate assets -- Principle 5 Put in place an organisational structure with defined responsibilities -- Principle 6 Provide adequate resources for tax crime investigation -- Principle 7 Make tax crimes a predicate offence for money laundering -- Principle 8 Have an effective framework for domestic inter-agency co-operation -- Principle 9 Ensure international co-operation mechanisms are available -- Principle 10 Protect suspects' rights -- Annex A. List of participating jurisdictions in the 2nd edition of the Ten Global Principles -- Annex B. Country chapters.

Sommario/riassunto

First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.



2.

Record Nr.

UNINA9910901898803321

Titolo

Academic star wars : excellence initiatives in global perspective / / edited by Maria Yudkevich, Philip G. Altbach, Jamil Salmi

Pubbl/distr/stampa

Cambridge, Massachusetts : , : The MIT Press, , [2023]

ISBN

0-262-37669-5

0-262-37670-9

Descrizione fisica

1 online resource

Disciplina

378.0072

Soggetti

Education, Higher - Aims and objectives

Universities and colleges - Research

Academic achievement

Education and globalization

Case studies.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

The context of academic excellence initiatives / Philip G. Altbach, Jamil Salmi, and Maria Yudkevich -- Academic excellence initiatives : the case of China / Rui Yang -- Academic excellence initiatives in Japan : can a series of government interventions make a difference? / Akiyoshi Yonezawa -- Malaysia's quest for excellence in higher education / Chang Da Wan & Tien Hong Lim -- Academic excellence initiatives in the Republic of Korea : Brain Korea 21 / Byung Shik Rhee, Meishan Yin -- Did Taiwan excellence initiatives build world class universities? : governance, funding schemes and policy shifts / Angela Yung Chi Hou -- Academic excellence initiatives : the Danish case / Lise Degn -- Academic excellence à la Française : between excellence and equality / Andrée Sursock -- The long and winding road to excellence : the German case / Torger Möller and Stefan Hornbostel -- A project for the elite which changed the system as a whole : a case study of project 5-100 / Andrey Volkov, Yaroslav Kuzminov, Maria Yudkevich -- The transformative impact of academic excellence initiatives : what have we learned? / Jamil Salmi, Philip G. Altbach, and Maria Yudkevich.

Sommario/riassunto

"This book collects case studies on academic excellence initiatives in



nine countries, and provide an analysis of how these initiatives shape higher education within national and international systems. This book updates and expands Altbach & Salmi's 2011 work on AEIs and the political economy of higher education"--