Direct taxation and bank disclosure in the context of the law of the European Union

Abstract

Without prejudice to the idea that criminal law should be brought to bear upon tax evasion, in this paper the authors focus on the potential of European Community (EC) law in the frame‐work of economic regulation, trade and the fight for employment. Their argument is directed at evasion of all forms of direct tax, including corporation tax, tax on the income of individuals and all other forms of direct taxation.

Citation

Dorn, N. and White, S. (1998), "Direct taxation and bank disclosure in the context of the law of the European Union", Journal of Financial Regulation and Compliance, Vol. 6 No. 1, pp. 11-20. https://doi.org/10.1108/eb024951