LEADER 02612nam 22004693 450 001 9910813197303321 005 20230110205411.0 010 $a92-64-57287-2 010 $a92-64-80714-4 035 $a(CKB)5590000000503850 035 $a(MiAaPQ)EBC6846047 035 $a(Au-PeEL)EBL6846047 035 $a(NjHacI)995590000000503850 035 $a(BIP)080798593 035 $a(EXLCZ)995590000000503850 100 $a20220207d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFighting Tax Crime ? The Ten Global Principles, Second Edition 205 $aSecond edition. 210 1$aParis :$cOECD Publishing,$d2021. 210 4$dİ2021. 215 $a1 online resource (78 pages) 311 $a92-64-50360-9 327 $aIntro -- 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. 330 $aFirst 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. 606 $aTax evasion 610 $aTaxation 610 $aBusiness & Economics 615 0$aTax evasion. 676 $a336.206 700 $aOECD$01602807 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910813197303321 996 $aFighting Tax Crime ? The Ten Global Principles, Second Edition$94087184 997 $aUNINA