France pursues tax fraud facilitators by Nana Ama Sarfo
By: Sarfo, Nana Ama
.
Material type: 
ArticlePublisher: 2024Subject(s): FRAUDE FISCAL | FISCALIDAD INTERNACIONAL | FRANCIA | REINO UNIDO
In:
Tax Notes International v. 115, n. 11, September 9 2024, p. 1671-1673Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/115/11-2 (Browse shelf) | Available | OP 138-Bis/2024/115/11-2 |
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.
There are no comments for this item.