Sarfo, Nana Ama
France pursues tax fraud facilitators / by Nana Ama Sarfo .-- , 2024
Why does France need to pursue fraud facilitators? Over the years, French law enforcement has been able to prosecute facilitators only if there was a conviction for the underlying tax fraud. Also, tax scheme promoters could only be prosecuted on a case-by-case basis for tax fraud committed by each of their clients, even though they might engage in a larger enterprise and assist many taxpayers, according to a legislative explanatory memo.
FRAUDE FISCAL
FISCALIDAD INTERNACIONAL
FRANCIA
REINO UNIDO
Tax Notes International 1048-3306 v. 115, n. 11, September 9 2024, p. 1671-1673
France pursues tax fraud facilitators / by Nana Ama Sarfo .-- , 2024
Why does France need to pursue fraud facilitators? Over the years, French law enforcement has been able to prosecute facilitators only if there was a conviction for the underlying tax fraud. Also, tax scheme promoters could only be prosecuted on a case-by-case basis for tax fraud committed by each of their clients, even though they might engage in a larger enterprise and assist many taxpayers, according to a legislative explanatory memo.
FRAUDE FISCAL
FISCALIDAD INTERNACIONAL
FRANCIA
REINO UNIDO
Tax Notes International 1048-3306 v. 115, n. 11, September 9 2024, p. 1671-1673