France pursues tax fraud facilitators by Nana Ama Sarfo
By: Sarfo, Nana Ama
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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.
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| OP 138-Bis/2024/115/1-1 Still no easy digital tax answers for developing countries | OP 138-Bis/2024/115/11 Tax Notes International | OP 138-Bis/2024/115/11-1 Strategic insights for global investors | OP 138-Bis/2024/115/11-2 France pursues tax fraud facilitators | OP 138-Bis/2024/115/11-3 A clarification of foreign trust reporting rules for U.S. owners | OP 138-Bis/2024/115/11-4 Crypto and the exit tax | OP 138-Bis/2024/115/11-5 Varian |
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.
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