The Resource Taxation of illegal activities part 1 : the case of income taxes

Taxation of illegal activities part 1 : the case of income taxes

Label
Taxation of illegal activities part 1 : the case of income taxes
Title
Taxation of illegal activities part 1 : the case of income taxes
Creator
Subject
Language
eng
Summary
Under the tax systems of some countries (US, Germany, Italy, UK, Australia, etc...) it has been long considered that the proceeds of criminal activities should be subject to income taxes in the same manner as income from legal ones. In all of these systems, the fact that the income is derived from an illegal activity does not prevent its taxation (pecunia non olet). However, while some countries consider that all income have to be taxed, regardless of the legal or illegal status of the activity which generates the proceeds, some others have a more limited approach. Moreover, some tax systems provide for a different treatment when it comes to tax illegal activities. Regarding income taxes, the latter brings some issues related, for example, to the tax liability of some illegal activities, the deductibility of expenses, the seizure of the proceeds or, even, with the protection of the right to remain silent and not to incriminate one self. Moreover, this situation could lead to some mismatches from the point of view of international taxation that may be interesting to discuss
http://library.link/vocab/creatorName
Antón Antón, A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA Research Paper
http://library.link/vocab/subjectName
  • illegal activity
  • income tax
Label
Taxation of illegal activities part 1 : the case of income taxes
Instantiates
Publication
Extent
52 p.
Label
Taxation of illegal activities part 1 : the case of income taxes
Publication
Extent
52 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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