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Abstract Chapter 8 addresses the legal and practical problems concerning the investigation of tax fraud within the international financial system. It first describes the development and spread of offshore financial centres, with specific focus on bank secrecy practices.
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RATIO OF THE GUILT OF A TAX OFFENCE AND THE GUILT OF A TAX CRIME
HERALD OF THE RUSSIAN LAW ACADEMY, 2020openaire +1 more source
International Journal of Law and Business Transactions
The legal status of a Company as a ‘separate legal entity’ presents opportunities for the shareholders and directors to actualise their business enterprises through a company without being personally liable for the liabilities of the Company. However, under specified circumstances, the directors may be personally liable on civil or criminal offences ...
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The legal status of a Company as a ‘separate legal entity’ presents opportunities for the shareholders and directors to actualise their business enterprises through a company without being personally liable for the liabilities of the Company. However, under specified circumstances, the directors may be personally liable on civil or criminal offences ...
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Tax offences: clogs in the wheel of progress and development of Nigeria as a nation
2018The jurisprudence of this paper is on the examination of criminality in tax offences and the effects of same on Nigerian as a nation. In doing this, the paper examines what constitute an offence, categories as well as penalty attached there to under the Nigerian Tax Law.
Olokooba, Saka Muhammed +3 more
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‘The taxman cometh: the criminal offences of failure to prevent tax evasion’
Trusts & Trustees, 2017Tim Corfield, Julia Schaefer
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