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OverviewThe book shows that tax offences are not limited to failure to declare taxes and concealment of sales. In the course of a tax audit, the tax inspector may observe an act of corruption that has led to the payment of bribes, or he may himself have been corrupted.At this point, the public prosecutor must decide which offence carries the heaviest penalty. As a result, it may happen that, in the context of the criminal prosecution of tax fraud, the public prosecutor retains corruption as an offence. It is therefore important for African jurisdictions to review their tax legislation, as corruption is a tax offence. However, transfer pricing legislation also needs to be improved to facilitate the drafting of transfer pricing documentation. Full Product DetailsAuthor: Salomon Malang Iimalang, IIPublisher: Our Knowledge Publishing Imprint: Our Knowledge Publishing Dimensions: Width: 15.20cm , Height: 0.40cm , Length: 22.90cm Weight: 0.100kg ISBN: 9786207585342ISBN 10: 6207585348 Pages: 60 Publication Date: 26 May 2024 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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