NCJ Number
20586
Journal
ANUARIO DE DERECHO PENAL Y CIENCIAS SOCIALES Volume: 29 Issue: 3 Dated: (SEPTEMBER-DECEMBER 1976) Pages: 487-503
Date Published
1976
Length
17 pages
Annotation
SOME PROPOSALS FOR PREVENTION OF TAX CRIMES BY MULTINATIONAL CORPORATIONS IN CONJUNCTION WITH THE PREVENTION OF OTHER FORMS OF WHITE COLLAR CRIME.
Abstract
THE ARTICLE FOCUSES ON THE VARIOUS WAYS IN WHICH MULTINATIONAL OR TRANSNATIONAL CORPORATIONS INFRINGE UPON TAX LAWS, PARTICULARLY IN DEVELOPING COUNTRIES. THE AUTHOR REVIEWS SOME EXISTING PROVISIONS OF FISCAL LEGISLATION AND CONCLUDES THAT THE ESTABLISHMENT OF THESE ENTERPRISES CAN BE TO THE ADVANTAGE OF THE HOST COUNTRY, BUT ONLY IF THEY ARE SPECIFICALLY REGULATED BY THE STATE, ARE COMPELLED TO REVEAL IMPORTANT ASPECTS OF THEIR DEALINGS AND ARE PROSECUTED FOR ANY AND ALL WHITE COLLAR CRIMES. THE LATTER CATEGORY IN DEVELOPING COUNTRIES INCLUDES UNFAIR COMPETITIVE PRACTICES, CORRUPTION OF PUBLIC OFFICIALS, AND ANTITRUST VIOLATIONS. --IN SPANISH...ELW