Combating Fiscal Fraud and Empowering Regulators
Combating Fiscal Fraud and Empowering Regulators
Bringing tax money back into the COFFERS
Ferwerda, Joras; Unger, Brigitte; Rossel, Lucia
Oxford University Press
02/2021
368
Dura
Inglês
9780198854722
15 a 20 dias
708
Preface
Acknowledgements
Contents
List of Figures
List of Tables
List of Abbreviations
List of Contributors
1: Introduction to Combating Fiscal Fraud and Empowering Regulators
2: Actors and Authority in the International Tax Ecosystem
3: Sophisticated Financial Engineering and Tax arbitrage
4: Reappraising the Tax Gap
5: How Big are Illicit Financial Flows? The Hot Phase of IFF Estimations
6: The Corporate Tax Haven Index
7: Capital Taxation and International Cooperation
8: Country-by-country Reporting and Other Financial Transparency Measures Affecting the European Union
9: Identification Infrastructures and the Capitalisation of Data in the Development of Data-driven Regulation
10: The Emergence of New Corporations
11: Uber Global Wealth Chains
12: Tax Experts' Response to Regulatory and Institutional Triggers
13: The Implications of Making Tax Crimes a Predicate Crime for Money Laundering in the EU
14: Policy Reform Effects in the Tax Ecosystem
15: Conclusions: The Tools for Combatting Tax Avoidance
Glossary
Index
Preface
Acknowledgements
Contents
List of Figures
List of Tables
List of Abbreviations
List of Contributors
1: Introduction to Combating Fiscal Fraud and Empowering Regulators
2: Actors and Authority in the International Tax Ecosystem
3: Sophisticated Financial Engineering and Tax arbitrage
4: Reappraising the Tax Gap
5: How Big are Illicit Financial Flows? The Hot Phase of IFF Estimations
6: The Corporate Tax Haven Index
7: Capital Taxation and International Cooperation
8: Country-by-country Reporting and Other Financial Transparency Measures Affecting the European Union
9: Identification Infrastructures and the Capitalisation of Data in the Development of Data-driven Regulation
10: The Emergence of New Corporations
11: Uber Global Wealth Chains
12: Tax Experts' Response to Regulatory and Institutional Triggers
13: The Implications of Making Tax Crimes a Predicate Crime for Money Laundering in the EU
14: Policy Reform Effects in the Tax Ecosystem
15: Conclusions: The Tools for Combatting Tax Avoidance
Glossary
Index