| Abstrakt: |
The corporate criminal offences of failure to prevent facilitation of tax evasion punish the unlucky, unpopular, and large more than genuine tax evaders or facilitators. This article argues the offences' broad scope and the unpredictability of the 'reasonable prevention procedures' defence means that rather than operating as a deterrent, the provisions effectively assign guilt by lottery, impose fines that become just another cost of doing business, and punish British companies for doing business in the developing world where their investment is most needed. [ABSTRACT FROM AUTHOR] |
