Dorn, Nicholas; White, Simone - In: Journal of Financial Regulation and Compliance 6 (1998) 1, pp. 11-20
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...