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Overtaxing Criminal Law

Name: Overtaxing Criminal Law
Creator: Fisher, Jonathan
Keywords: 8. Economic growth, 16. Peace & justice

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type , External research report 01 Jan 2017 United Kingdom English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

Authors: Fisher, Jonathan;

doi: 10.2139/ssrn.3063888

Overtaxing Criminal Law

- Summary
- Metrics

Abstract

The criminal law took a giant leap into the dark when the corporate facilitation of tax evasion offences came into force on 30 September 2017. Previously, where a company employee assisted a customer or supplier to evade tax, the employee would be criminally liable but the company would not. Now, both the employee and the company will be held criminally liable.

Country

United Kingdom

Related Organizations

London School of Economics and Political Science
United Kingdom

Impact byBIP!

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	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average