000			03024cam a22003615i 4500
999			_c210414 _d210414
001			21710032
003			OSt
005			20210915171303.0
008			200908s2021 nyu 000 0 eng
010			_a 2020945723
020			_a9780198854722 _q(hardback)
020			_z9780192597045 _q(epub)
020			_z9780191888922
020			_z9780192597038
040			_aDLC _beng _erda _cDLC
042			_apcc
245	0	0	_aCombating fiscal fraud and empowering regulators : _bbringing tax money back into the coffers / _cBrigitte Unger, Lucia Rossel, Joras Ferwerda.
250			_aNew product.
263			_a1111
264		1	_aNew York : _bOxford University Press, _c2021.
300			_apages cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
520			_a"This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a period of rapid change as shocks such as the financial crisis, new business forms, scandals and novel regulatory instruments impact upon it. This ecosystem evolves as jurisdictions, taxpayers, and experts react. Our analysis focuses mainly on Europe and five new regulations: Automatic Exchange of Information, which requires that accounts held by foreigners are reported to authorities in the account holder's country of residence; the OECD's Base Erosion and Profit Shifting initiative and Country by Country Reporting, which attempt to reduce the opportunity spaces in which corporations can limit tax payments and utilize low or no tax jurisdictions; the Legal Entity Identifier which provides a 20-twenty digit identification code for all individual, corporate or government entities conducting financial transactions; and the Fourth and Fifth Anti-Money Laundering Directives, that criminalize tax crimes and prescribe that the Ultimate Beneficial Owner of a company is registered. Working from accounting, economic, political science, and legal perspectives, the analysis in this book provides an assessment of the reforms and policy recommendations that will reinforce the international tax system. The collection also flags the dangers posed by emerging tax loopholes provided by new business models and in the form of freeports and golden passports. Our central message is that inequality can and has to be reduced substantially, and we can achieve this through an improved international tax system"-- _cProvided by publisher.
700	1		_aUnger, Brigitte, _eeditor.
700	1		_aRossel, Lucia, _eeditor.
700	1		_aFerwerda, Joras, _eeditor.
856			_uhttps://oxford.universitypressscholarship.com/view/10.1093/oso/9780198854722.001.0001/oso-9780198854722?rskey=7gbHdr&result=8
906			_a0 _bibc _corignew _d2 _eepcn _f20 _gy-gencatlg
942			_2ddc _cOAB