Results 51 to 60 of about 199,700 (303)
La despenalización de la simulación por la Ley N°20.780 [PDF]
, 2016 The article analizes the effects of the general anti-avoidance rule of the Act 20,780 over behaviours previously described as tax crimes by the article 97 number 4 of the Chilean Tax Code.El artículo analiza los efectos de la normativa antielusiva ...
Vergara Quezada, Gonzalo
core +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
Revista Eletrônica do Curso de Direito da UFSM, 2017 This paper tackles the foundation of the Supreme Federal Court’s judgment in the trial about declaratory embargos of the prosecution 516/DF, decided by the majority, in a plenary session. The research wonders on which foundation the Supreme Federal Court
Hélio Silvio Ourém Campos +1 more
doaj +1 more source
Deconstructing the Dimensions of Tax Crimes
, 2023 Abstract This chapter introduces the complexity of tax crimes in Europe. It discusses different national legal definitions and policy approaches to tax and tax crime in line with resources and institutional settings of prosecution. Tax crimes raised concern in all jurisdictions while also having an international dimension.
U Turksen +3 more
openaire +1 more source
Federal White Collar Sentencing in the United States: A Work in Progress [PDF]
, 2012 At first blush, it seems odd for an American contributor to an international conference on sentencing to focus on high end federal white collar sentencing. After all, federal cases make up a relatively small part of the U.S.
Richman, Daniel
core +3 more sources
Environmental Policy and Governance, EarlyView.ABSTRACT The sound formation of robust environmental policies is increasingly important for low‐ and middle‐income countries (LMICs) to achieve their national objectives and international commitments. However, policy implementation can be complex, and environmental policies may not be prioritised given other critical socio‐economic development issues ...
Rebecca K. M. Clube, Julia Tomei
wiley +1 more source
THE CRIMINAL LIABILITY OF MEMBERS AND ADMINISTRATORS FOR TAX CRIMES
Revista Eletrônica do Curso de Direito da UFSM, 2019 The article addresses the criminal liability of members of the administrative bodies of companies, specifically, for tax crimes. The complexity inherent to tax crimes, linked to the increasing use of companies for their practice, has given rise to ...
Pablo Rodrigo Alflen
doaj +1 more source
Corporate Criminal Liability: An Overview of Federal Law [PDF]
, 2013 [Excerpt] Under federal law, corporations or most other legal entities may be criminally liable for the crimes of their employees and agents. This is true in the case of regulatory offenses, like crimes in violation of the Federal Food, Drug, and ...
Doyle, Charles
core +2 more sources
The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?
European Policy Analysis, EarlyView.ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley +1 more source
Статистика и экономика, 2016 The article is devoted to the problems of interaction of authorities in criminal proceedings initiation on tax crimes at the present stage of development of the Russian Federation.
Ilya V. Tyurin
doaj +1 more source