000			01124nab a2200217 c 4500
999			_c150109 _d150109
003			ES-MaIEF
005			20241217180331.0
007			ta
008			241212s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_966105 _aSarfo, Nana Ama
245	1	0	_aFrance pursues tax fraud facilitators _c by Nana Ama Sarfo
260			_c2024
520			_aWhy 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.
650		4	_944482 _aFRAUDE FISCAL
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_944475 _aFRANCIA
650		4	_948241 _aREINO UNIDO
773	0		_9172620 _oOP 138-Bis/2024/115/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 11, September 9 2024, p. 1671-1673
942			_cART