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Criminal Justice and Taxation$
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Peter Alldridge

Print publication date: 2017

Print ISBN-13: 9780198755838

Published to Oxford Scholarship Online: April 2017

DOI: 10.1093/acprof:oso/9780198755838.001.0001

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The International Element

The International Element

(p.143) 8 The International Element
Criminal Justice and Taxation

Peter Alldridge

Oxford University Press

The chapter deals with the tax evasion and avoidance issues involved in placing money elsewhere, especially ‘offshore’. HSBC Suisse and the Panama Papers have given a glimpse of the extent of the amount of funds held offshore and of the reasons for it being there, some but not all of which have to do with tax evasion. The chapter examines the extension to the existing range of offences put in place for ‘offshore’ evasion by the Finance Act 2016. It argues that the existing crimes are probably sufficient, but that if new legislation gives rise to publicity, then that might be valuable.

Keywords:   Panama Papers, offshore, tax haven, base erosion and profit shifting (BEPS), information exchange, transparency

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