Overtaxing Criminal Law
4 Pages Posted: 3 Nov 2017
Date Written: November 1, 2017
The criminal law took a giant leap into the dark when the corporate facilitation of tax evasion offences came into force on 30 September 2017. Previously, where a company employee assisted a customer or supplier to evade tax, the employee would be criminally liable but the company would not. Now, both the employee and the company will be held criminally liable.
Keywords: tax evasion, criminal law, corporate responsibility
JEL Classification: K14
Suggested Citation: Suggested Citation