Countering Tax Crime in the European Union: Benchmarking the OECD's Ten Global Principles
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
London
Bloomsbury Publishing Plc
2021
|
| Schlagworte: | |
| Online-Zugang: | DE-2070s |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (339 Seiten) |
| ISBN: | 9781509937974 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047698425 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220120s2021 xx o|||| 00||| eng d | ||
| 020 | |a 9781509937974 |9 978-1-5099-3797-4 | ||
| 035 | |a (ZDB-30-PQE)EBC6562738 | ||
| 035 | |a (ZDB-30-PAD)EBC6562738 | ||
| 035 | |a (ZDB-89-EBL)EBL6562738 | ||
| 035 | |a (OCoLC)1247656421 | ||
| 035 | |a (DE-599)BVBBV047698425 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-2070s | ||
| 082 | 0 | |a 345.24/02338 | |
| 084 | |a PH 4120 |0 (DE-625)136113: |2 rvk | ||
| 084 | |a PP 8080 |0 (DE-625)138869: |2 rvk | ||
| 084 | |a PS 3990 |0 (DE-625)139826: |2 rvk | ||
| 100 | 1 | |a Turksen, Umut |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Countering Tax Crime in the European Union |b Benchmarking the OECD's Ten Global Principles |
| 264 | 1 | |a London |b Bloomsbury Publishing Plc |c 2021 | |
| 264 | 4 | |c ©2021 | |
| 300 | |a 1 Online-Ressource (339 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 500 | |a Description based on publisher supplied metadata and other sources | ||
| 505 | 8 | |a Intro -- Acknowledgements -- Contents -- List of Abbreviations -- List of Figures -- List of Tables -- Table of Cases -- Table of Legislation -- 1. Introduction -- Background -- Understanding the Basics of Tax -- Historical Context of Tax and Tax Crimes -- Cultural Context of Tax and Tax Crimes -- The Foundation of EU Tax Law Relative to OECD Tax Rules -- Approach and Scope -- 2. Defining Tax Crimes in the OECD and the EU -- Introduction -- Fraud -- Tax Fraud and Tax Evasion -- Tax Crimes? In Search of Further Particulars -- Tax Avoidance and Tax Planning -- Ramifications and Measurement of Tax Crimes -- Tax Crimes and Illicit Financial Flows -- Conclusion -- 3. Substantive Principles -- Introduction -- TGP1: Ensure Criminalisation of Tax Offences -- TGP2: Tax Crimes as a Predicate Offence for Money Laundering -- TGP3: Need to have Adequate Investigative Powers -- TGP4: Need to have Effective Powers to Freeze, Seize and Confiscate Assets -- TGP5: Protection of Taxpayers' Rights -- Conclusion -- 4. Structural/Procedural Principles -- Introduction -- TGP6: Devising Effective Strategy for Countering Tax Crimes -- TGP7: Provision of Adequate Resources for Tax Crime Investigation -- TGP8: Establish Organisational Structure with Defined Responsibilities -- TGP9: Need to have Effective Framework for Domestic Inter-Agency Cooperation -- TGP10: Ensuring Availability of International Cooperation Mechanisms -- Conclusion -- 5. Relationship between Criminal and Administrative Mechanisms -- Introduction -- Anti-Tax Avoidance Strategy and TGPs -- The EU Information Exchange, TGPs and International Cooperation -- Partnership and Cooperation -- Conclusion -- 6. Other Components of the Tax Crime Ecosystem -- Introduction -- Corruption and Tax Crimes -- Countering Corruption and Tax Crimes -- Whistle-blowing, Corruption and Tax Crimes -- Conclusion | |
| 505 | 8 | |a 7. Conclusion and Recommendations -- Conclusion -- Policy and Legal Recommendations -- Bibliography -- Index | |
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerstrafrecht |0 (DE-588)4057465-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 0 | 1 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |D s |
| 689 | 0 | 2 | |a Steuerstrafrecht |0 (DE-588)4057465-9 |D s |
| 689 | 0 | |5 DE-604 | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Turksen, Umut |t Countering Tax Crime in the European Union |d London : Bloomsbury Publishing Plc,c2021 |z 9781509937950 |
| 912 | |a ZDB-30-PQE | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033082390 | |
| 966 | e | |u https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=6562738 |l DE-2070s |p ZDB-30-PQE |q HWR_PDA_PQE |x Aggregator |3 Volltext | |
Datensatz im Suchindex
| _version_ | 1820143213331087360 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Turksen, Umut |
| author_facet | Turksen, Umut |
| author_role | aut |
| author_sort | Turksen, Umut |
| author_variant | u t ut |
| building | Verbundindex |
| bvnumber | BV047698425 |
| classification_rvk | PH 4120 PP 8080 PS 3990 |
| collection | ZDB-30-PQE |
| contents | Intro -- Acknowledgements -- Contents -- List of Abbreviations -- List of Figures -- List of Tables -- Table of Cases -- Table of Legislation -- 1. Introduction -- Background -- Understanding the Basics of Tax -- Historical Context of Tax and Tax Crimes -- Cultural Context of Tax and Tax Crimes -- The Foundation of EU Tax Law Relative to OECD Tax Rules -- Approach and Scope -- 2. Defining Tax Crimes in the OECD and the EU -- Introduction -- Fraud -- Tax Fraud and Tax Evasion -- Tax Crimes? In Search of Further Particulars -- Tax Avoidance and Tax Planning -- Ramifications and Measurement of Tax Crimes -- Tax Crimes and Illicit Financial Flows -- Conclusion -- 3. Substantive Principles -- Introduction -- TGP1: Ensure Criminalisation of Tax Offences -- TGP2: Tax Crimes as a Predicate Offence for Money Laundering -- TGP3: Need to have Adequate Investigative Powers -- TGP4: Need to have Effective Powers to Freeze, Seize and Confiscate Assets -- TGP5: Protection of Taxpayers' Rights -- Conclusion -- 4. Structural/Procedural Principles -- Introduction -- TGP6: Devising Effective Strategy for Countering Tax Crimes -- TGP7: Provision of Adequate Resources for Tax Crime Investigation -- TGP8: Establish Organisational Structure with Defined Responsibilities -- TGP9: Need to have Effective Framework for Domestic Inter-Agency Cooperation -- TGP10: Ensuring Availability of International Cooperation Mechanisms -- Conclusion -- 5. Relationship between Criminal and Administrative Mechanisms -- Introduction -- Anti-Tax Avoidance Strategy and TGPs -- The EU Information Exchange, TGPs and International Cooperation -- Partnership and Cooperation -- Conclusion -- 6. Other Components of the Tax Crime Ecosystem -- Introduction -- Corruption and Tax Crimes -- Countering Corruption and Tax Crimes -- Whistle-blowing, Corruption and Tax Crimes -- Conclusion 7. Conclusion and Recommendations -- Conclusion -- Policy and Legal Recommendations -- Bibliography -- Index |
| ctrlnum | (ZDB-30-PQE)EBC6562738 (ZDB-30-PAD)EBC6562738 (ZDB-89-EBL)EBL6562738 (OCoLC)1247656421 (DE-599)BVBBV047698425 |
| dewey-full | 345.24/02338 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 345 - Criminal law |
| dewey-raw | 345.24/02338 |
| dewey-search | 345.24/02338 |
| dewey-sort | 3345.24 42338 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047698425</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220120s2021 xx o|||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781509937974</subfield><subfield code="9">978-1-5099-3797-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-30-PQE)EBC6562738</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-30-PAD)EBC6562738</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-89-EBL)EBL6562738</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1247656421</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047698425</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-2070s</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">345.24/02338</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PH 4120</subfield><subfield code="0">(DE-625)136113:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PP 8080</subfield><subfield code="0">(DE-625)138869:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PS 3990</subfield><subfield code="0">(DE-625)139826:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Turksen, Umut</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Countering Tax Crime in the European Union</subfield><subfield code="b">Benchmarking the OECD's Ten Global Principles</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London</subfield><subfield code="b">Bloomsbury Publishing Plc</subfield><subfield code="c">2021</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2021</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (339 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Description based on publisher supplied metadata and other sources</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Intro -- Acknowledgements -- Contents -- List of Abbreviations -- List of Figures -- List of Tables -- Table of Cases -- Table of Legislation -- 1. Introduction -- Background -- Understanding the Basics of Tax -- Historical Context of Tax and Tax Crimes -- Cultural Context of Tax and Tax Crimes -- The Foundation of EU Tax Law Relative to OECD Tax Rules -- Approach and Scope -- 2. Defining Tax Crimes in the OECD and the EU -- Introduction -- Fraud -- Tax Fraud and Tax Evasion -- Tax Crimes? In Search of Further Particulars -- Tax Avoidance and Tax Planning -- Ramifications and Measurement of Tax Crimes -- Tax Crimes and Illicit Financial Flows -- Conclusion -- 3. Substantive Principles -- Introduction -- TGP1: Ensure Criminalisation of Tax Offences -- TGP2: Tax Crimes as a Predicate Offence for Money Laundering -- TGP3: Need to have Adequate Investigative Powers -- TGP4: Need to have Effective Powers to Freeze, Seize and Confiscate Assets -- TGP5: Protection of Taxpayers' Rights -- Conclusion -- 4. Structural/Procedural Principles -- Introduction -- TGP6: Devising Effective Strategy for Countering Tax Crimes -- TGP7: Provision of Adequate Resources for Tax Crime Investigation -- TGP8: Establish Organisational Structure with Defined Responsibilities -- TGP9: Need to have Effective Framework for Domestic Inter-Agency Cooperation -- TGP10: Ensuring Availability of International Cooperation Mechanisms -- Conclusion -- 5. Relationship between Criminal and Administrative Mechanisms -- Introduction -- Anti-Tax Avoidance Strategy and TGPs -- The EU Information Exchange, TGPs and International Cooperation -- Partnership and Cooperation -- Conclusion -- 6. Other Components of the Tax Crime Ecosystem -- Introduction -- Corruption and Tax Crimes -- Countering Corruption and Tax Crimes -- Whistle-blowing, Corruption and Tax Crimes -- Conclusion</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">7. Conclusion and Recommendations -- Conclusion -- Policy and Legal Recommendations -- Bibliography -- Index</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerstrafrecht</subfield><subfield code="0">(DE-588)4057465-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Steuerstrafrecht</subfield><subfield code="0">(DE-588)4057465-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Turksen, Umut</subfield><subfield code="t">Countering Tax Crime in the European Union</subfield><subfield code="d">London : Bloomsbury Publishing Plc,c2021</subfield><subfield code="z">9781509937950</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-30-PQE</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033082390</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=6562738</subfield><subfield code="l">DE-2070s</subfield><subfield code="p">ZDB-30-PQE</subfield><subfield code="q">HWR_PDA_PQE</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV047698425 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T18:58:07Z |
| indexdate | 2025-01-02T13:17:14Z |
| institution | BVB |
| isbn | 9781509937974 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033082390 |
| oclc_num | 1247656421 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (339 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | Bloomsbury Publishing Plc |
| record_format | marc |
| spelling | Turksen, Umut Verfasser aut Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles London Bloomsbury Publishing Plc 2021 ©2021 1 Online-Ressource (339 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Intro -- Acknowledgements -- Contents -- List of Abbreviations -- List of Figures -- List of Tables -- Table of Cases -- Table of Legislation -- 1. Introduction -- Background -- Understanding the Basics of Tax -- Historical Context of Tax and Tax Crimes -- Cultural Context of Tax and Tax Crimes -- The Foundation of EU Tax Law Relative to OECD Tax Rules -- Approach and Scope -- 2. Defining Tax Crimes in the OECD and the EU -- Introduction -- Fraud -- Tax Fraud and Tax Evasion -- Tax Crimes? In Search of Further Particulars -- Tax Avoidance and Tax Planning -- Ramifications and Measurement of Tax Crimes -- Tax Crimes and Illicit Financial Flows -- Conclusion -- 3. Substantive Principles -- Introduction -- TGP1: Ensure Criminalisation of Tax Offences -- TGP2: Tax Crimes as a Predicate Offence for Money Laundering -- TGP3: Need to have Adequate Investigative Powers -- TGP4: Need to have Effective Powers to Freeze, Seize and Confiscate Assets -- TGP5: Protection of Taxpayers' Rights -- Conclusion -- 4. Structural/Procedural Principles -- Introduction -- TGP6: Devising Effective Strategy for Countering Tax Crimes -- TGP7: Provision of Adequate Resources for Tax Crime Investigation -- TGP8: Establish Organisational Structure with Defined Responsibilities -- TGP9: Need to have Effective Framework for Domestic Inter-Agency Cooperation -- TGP10: Ensuring Availability of International Cooperation Mechanisms -- Conclusion -- 5. Relationship between Criminal and Administrative Mechanisms -- Introduction -- Anti-Tax Avoidance Strategy and TGPs -- The EU Information Exchange, TGPs and International Cooperation -- Partnership and Cooperation -- Conclusion -- 6. Other Components of the Tax Crime Ecosystem -- Introduction -- Corruption and Tax Crimes -- Countering Corruption and Tax Crimes -- Whistle-blowing, Corruption and Tax Crimes -- Conclusion 7. Conclusion and Recommendations -- Conclusion -- Policy and Legal Recommendations -- Bibliography -- Index Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuerstrafrecht (DE-588)4057465-9 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Europäische Union (DE-588)5098525-5 b Internationales Steuerrecht (DE-588)4027451-2 s Steuerstrafrecht (DE-588)4057465-9 s DE-604 Erscheint auch als Druck-Ausgabe Turksen, Umut Countering Tax Crime in the European Union London : Bloomsbury Publishing Plc,c2021 9781509937950 |
| spellingShingle | Turksen, Umut Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles Intro -- Acknowledgements -- Contents -- List of Abbreviations -- List of Figures -- List of Tables -- Table of Cases -- Table of Legislation -- 1. Introduction -- Background -- Understanding the Basics of Tax -- Historical Context of Tax and Tax Crimes -- Cultural Context of Tax and Tax Crimes -- The Foundation of EU Tax Law Relative to OECD Tax Rules -- Approach and Scope -- 2. Defining Tax Crimes in the OECD and the EU -- Introduction -- Fraud -- Tax Fraud and Tax Evasion -- Tax Crimes? In Search of Further Particulars -- Tax Avoidance and Tax Planning -- Ramifications and Measurement of Tax Crimes -- Tax Crimes and Illicit Financial Flows -- Conclusion -- 3. Substantive Principles -- Introduction -- TGP1: Ensure Criminalisation of Tax Offences -- TGP2: Tax Crimes as a Predicate Offence for Money Laundering -- TGP3: Need to have Adequate Investigative Powers -- TGP4: Need to have Effective Powers to Freeze, Seize and Confiscate Assets -- TGP5: Protection of Taxpayers' Rights -- Conclusion -- 4. Structural/Procedural Principles -- Introduction -- TGP6: Devising Effective Strategy for Countering Tax Crimes -- TGP7: Provision of Adequate Resources for Tax Crime Investigation -- TGP8: Establish Organisational Structure with Defined Responsibilities -- TGP9: Need to have Effective Framework for Domestic Inter-Agency Cooperation -- TGP10: Ensuring Availability of International Cooperation Mechanisms -- Conclusion -- 5. Relationship between Criminal and Administrative Mechanisms -- Introduction -- Anti-Tax Avoidance Strategy and TGPs -- The EU Information Exchange, TGPs and International Cooperation -- Partnership and Cooperation -- Conclusion -- 6. Other Components of the Tax Crime Ecosystem -- Introduction -- Corruption and Tax Crimes -- Countering Corruption and Tax Crimes -- Whistle-blowing, Corruption and Tax Crimes -- Conclusion 7. Conclusion and Recommendations -- Conclusion -- Policy and Legal Recommendations -- Bibliography -- Index Europäische Union (DE-588)5098525-5 gnd Steuerstrafrecht (DE-588)4057465-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4057465-9 (DE-588)4027451-2 |
| title | Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles |
| title_auth | Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles |
| title_exact_search | Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles |
| title_exact_search_txtP | Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles |
| title_full | Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles |
| title_fullStr | Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles |
| title_full_unstemmed | Countering Tax Crime in the European Union Benchmarking the OECD's Ten Global Principles |
| title_short | Countering Tax Crime in the European Union |
| title_sort | countering tax crime in the european union benchmarking the oecd s ten global principles |
| title_sub | Benchmarking the OECD's Ten Global Principles |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuerstrafrecht (DE-588)4057465-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Europäische Union Steuerstrafrecht Internationales Steuerrecht |
| work_keys_str_mv | AT turksenumut counteringtaxcrimeintheeuropeanunionbenchmarkingtheoecdstenglobalprinciples |