| 000 | 01615nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143910 _d143910 |
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| 003 | ES-MaIEF | ||
| 005 | 20210416125947.0 | ||
| 007 | ta | ||
| 008 | 210416t2021 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_939099 _aGlover, John |
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| 245 | 0 |
_aTrusts at the intersection of tax and criminal laws _bunpaid tax, “unexplained wealth orders” and the Proceeds of Crime Act 2002 _c John Glover |
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| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aTrust property which persons effectively control can be forfeited to the Commonwealth as “unexplained wealth” unless a court is satisfied that the wealth was not acquired through contravention of a Commonwealth law. No offence need be proven, and no tax assessment need be raised. The article examines conceptual and legal problems which arise when “unexplained wealth” procedures are used to recover unpaid tax. A person’s current “wealth” is improbably defined to include property formerly owned and disposed of at any time. Tests to establish the “effective control of a discretionary trust” reflect the jurisprudence of civilian jurisdictions where trusts are not recognised. | ||
| 650 | 4 |
_944255 _aFIDEICOMISO |
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| 650 | 4 |
_955674 _aFIDUCIA |
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| 650 | 4 |
_948633 _aTRUSTS |
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| 650 | 4 |
_aIMPUESTOS _943410 |
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| 650 | 4 |
_aDELITO FISCAL _941798 |
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| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
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| 650 | 4 |
_947934 _aPAISES DE LA COMMONWEALTH |
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| 773 | 0 |
_9164672 _oOP 1867/2021/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 1, 2021, p. 33-52 |
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| 942 | _cART | ||