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Previous	OP 333/2005/6-3 Supplementary pensions in Belgium	OP 333/2005/6-4 Tax treaties and most - favoured - nation treatment in the European Community	OP 333/2005/7-1 Harmful tax competition revisited	OP 333/2005/7-2 Penalties and sanctions for taxation offences in the United Kingdom	OP 333/2005/9/10 A comparative study of the thin capitalization rules in the Member States of the European Union and certain others states	OP 333/2006/10-1 The jurisprudence of the European Court of Justice	OP 333/2006/10-2 Partnerships and other hybrid entities and the EC corporate direct tax directives	Next

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Penalties and sanctions for taxation offences in the United Kingdom implications for taxpayer non - compliance Ken Devos