OECD’s global principles and EU’s tax crime measures

What is it about?

As tax fraud and evasion are increasingly conducted over multiple jurisdictions, it is imperative to establish international standards in countering them. We show that the EU has achieved considerable amount of progress when it comes to meeting the OECD's global principles on countering tax crimes. However, it is also evident that there are different legal, human and organisational approaches to fighting tax crimes amongst EU Member States combination of which can hinder the tax enforcement practices within and beyond the EU.

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