NCJ Number
40642
Date Published
1971
Length
232 pages
Annotation
CASES STUDIES OF VARIOUS FRENCH INDUSTRIAL FRAUD CASES IN WHICH DUMMY CORPORATIONS, FRONT MEN, FORGED INVOICES, AND FAKED TRANSACTIONS WERE USED EITHER TO AVOID PAYING TAXES OR TO FRAUDULENTLY RECEIVE GOVERNMENT TAX INCENTIVES.
Abstract
THE CASES DESCRIBED INVOLVE THE NONFERROUS METAL, TEXTILE, AND CHEMICAL INDUSTRIES, AMONG OTHERS, AND INVOLVED FRENCH COMPANIES AND THEIR DEALINGS BOTH AT HOME AND ABROAD, INCLUDING THE COMMON MARKET. THE NAMES OF OFFENDERS CONVICTED OF TAX FRAUD, SWINDLING, AND/OR RELATED OTHER CRIMES APPEAR IN THE TEXT. FICTITIOUS NAMES AND CITIES HAVE BEEN USED TO PROTECT ALL OTHERS INVOLVED. THE MAJOR PROBLEMS CONNECTED WITH DETECTING, INVESTIGATING, AND PROSECUTING THESE FRAUDS ARE ALSO HIGHLIGHTED, AND RECOMMENDATIONS FOR REFORM IN THE AREAS OF FINANCIAL TRANSACTIONS, POLICE AND COURT PROCEDURES, AND LEGISLATIVE REGULATION ARE OUTLINED. --IN FRENCH...ELW