Without prejudice to the idea that criminal law should be brought to bear upon tax evasion, in this paper the authors focus on the potential of European Community (EC) law in the frame‐work of economic regulation, trade and the fight for employment. Their argument is directed at evasion of all...

This paper questions the adequacy of the current financial reporting regulatory system to deal with corporate financial information disclosed on the Internet. The results of a research study made on the FTSE 100 companies Internet sites are used to discuss company practices and the issues...