02612nam 22004693 450 991079560630332120230110205411.092-64-57287-292-64-80714-4(CKB)5590000000503850(MiAaPQ)EBC6846047(Au-PeEL)EBL6846047(NjHacI)995590000000503850(BIP)080798593(EXLCZ)99559000000050385020220207d2021 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierFighting Tax Crime – The Ten Global Principles, Second EditionSecond edition.Paris :OECD Publishing,2021.©2021.1 online resource (78 pages)92-64-50360-9 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.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.Tax evasionTaxationBusiness & EconomicsTax evasion.336.206OECD1462710MiAaPQMiAaPQMiAaPQBOOK9910795606303321Fighting Tax Crime – The Ten Global Principles, Second Edition3791782UNINA00859nam0 22002411i 450 UON0028138520231205103838.78720061009d1979 |0itac50 bafreFR|||| |||||ˆL'‰exode ruraleJean PitièParisPresses Universitaires de France1979128 p.18 cm.FRParisUONL002984PITIE'JeanUONV163066129654Presses Universitaires de FranceUONV245970650ITSOL20251017RICASIBA - SISTEMA BIBLIOTECARIO DI ATENEOUONSIUON00281385SIBA - SISTEMA BIBLIOTECARIO DI ATENEOSI VII GEO D 0037 SI SC 7291 5 0037 Exode rurale1246815UNIOR