Corporate Compliance on a Global Scale PDF Download

Author: Stefano Manacorda
Publisher: Springer Nature
ISBN: 3030816559
Category : Social Science
Languages : en
Pages : 370

View

Book Description
This edited volume presents an innovative and critical analysis of corporate compliance from an interdisciplinary and international perspective. It defines the historical framework and the various roles played by corporate compliance in today's context. It questions how different cultures affect economic behaviors and under which conditions the individual choices may be directed toward law-abiding behavior. Examining corporate compliance as a tool of criminal and regulatory policy strategies in different countries and sectors, this book also aims to provide a picture of the dimension and scope of the public-private partnership, focusing on the prevention and detection of corporate crimes. It analyzes the effects of corporate compliance on the internal organization in terms of cost-benefit assessment, as well as the opportunities in technical innovation for detecting and controlling risk.

Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
ISBN: 9403531940
Category : Law
Languages : en
Pages : 152

View

Book Description
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.

Author:
Publisher: Cybellium
ISBN: 1836796005
Category :
Languages : en
Pages : 273

View

Book Description
Welcome to the forefront of knowledge with Cybellium, your trusted partner in mastering the cutting-edge fields of IT, Artificial Intelligence, Cyber Security, Business, Economics and Science. Designed for professionals, students, and enthusiasts alike, our comprehensive books empower you to stay ahead in a rapidly evolving digital world. * Expert Insights: Our books provide deep, actionable insights that bridge the gap between theory and practical application. * Up-to-Date Content: Stay current with the latest advancements, trends, and best practices in IT, Al, Cybersecurity, Business, Economics and Science. Each guide is regularly updated to reflect the newest developments and challenges. * Comprehensive Coverage: Whether you're a beginner or an advanced learner, Cybellium books cover a wide range of topics, from foundational principles to specialized knowledge, tailored to your level of expertise. Become part of a global network of learners and professionals who trust Cybellium to guide their educational journey. www.cybellium.com

Author: Tereza Østbø Kuldova
Publisher: Springer Nature
ISBN: 3031192249
Category : Social Science
Languages : en
Pages : 174

View

Book Description
This is the first book to examine the growth and phenomenon of a securitized and criminalized compliance society which relies increasingly on intelligence-led and predictive technologies to control future risks, crimes, and security threats. It articulates the emergence of a ‘compliance-industrial complex’ that synthesizes regulatory capitalism and surveillance capitalism to impose new regimes of power and control, as well as new forms of subjectivity subservient to the ‘operating system’ of a pre-crime society. Looking at compliance beyond frameworks of business management, corporate governance, law, and accounting, it looks as it as a social phenomenon, instrumental in the pluralization and privatization of policing, where the private intelligence, private security, and big tech companies are being concentrated at the very core of compliance, and hence, governance of the social. The critical book draws on transversal, rather than interdisciplinary, approaches and integrates disparate perspectives, inspired by works in critical criminology, critical algorithm studies, critical management studies, as well as social anthropology and philosophy.

Author: Benjamin van Rooij
Publisher: Cambridge University Press
ISBN: 1108754139
Category : Law
Languages : en
Pages : 1559

View

Book Description
Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has remained siloed along different disciplinary domains, regulatory and legal spheres, and mechanisms and interventions. This handbook bridges these divides to provide the first one-stop overview of what compliance is, how we can best study it, and the core mechanisms that shape it. Written by leading experts, chapters offer perspectives from across law, regulatory studies, management science, criminology, economics, sociology, and psychology. This volume is the definitive and comprehensive account of compliance.

Author: Mark Pieth
Publisher: Edward Elgar Publishing
ISBN: 1802206493
Category : Law
Languages : en
Pages : 459

View

Book Description
Presenting the broad spectrum of interdisciplinary academic research on corruption, this essential reference book examines anti-corruption legislation, governance mechanisms, international instruments, and other preventative measures intended to tackle corruption. Including over 100 entries and adopting a comprehensive approach to researching and combating corruption, this Encyclopedia covers the key ideas, concepts, and theories in corruption law.

Author: Gerald Chan
Publisher: World Scientific
ISBN: 9812700870
Category : Political Science
Languages : en
Pages : 272

View

Book Description
The rise of China has thrown open many important and interesting questions: Will a strong China behave responsibly in world affairs, complying with the rules and norms of the OCyinternational communityOCO? Or will it defy OCyuniversal standardsOCO, and fight instead for its own interests and those of the developing world, thereby challenging the global order dominated by the West?. The first of its kind to gauge in a comprehensive manner ChinaOCOs responsibility in world affairs, this book scrutinizes ChinaOCOs compliance with international rules and norms, embodied in the treaties that it has signed or ratified, especially in the areas of trade, arms control and non-proliferation, protection of the environment, and human rights. The book also examines Sino-US relations, as the US closely monitors ChinaOCOs compliance in world affairs. It is that behavior which is largely determining the relative emphasis put on engagement with or containment of China by the West, and by the US in particular."

Author: John Braithwaite
Publisher: Cambridge University Press
ISBN: 9780521780339
Category : Business & Economics
Languages : en
Pages : 194

View

Book Description
How has the regulation of business shifted from national to global institutions? What are the mechanisms of globalization? Who are the key actors? What of democratic sovereignty? In which cases has globalization been successfully resisted? These questions are confronted across an amazing sweep of the critical areas of business regulation--from contract, intellectual property and corporations law, to trade, telecommunications, labor standards, drugs, food, transport and environment. This book examines the role played by global institutions such as the World Trade Organization, World Health Organization, the OECD, IMF, Moodys and the World Bank, as well as various NGOs and significant individuals. Incorporating both history and analysis, Global Business Regulation will become the standard reference for readers in business, law, politics, and international relations.

Author: Michala Meiselles
Publisher: Taylor & Francis
ISBN: 1040112196
Category : Law
Languages : en
Pages : 156

View

Book Description
This edited collection sheds light on the evolution of corporate financial crime, exploring a myriad of offenses ranging from money laundering and fraud to market manipulation and bribery. Considering and assessing the models used in national law to determine the culpability of corporations, this book compares the different schemes used to address financial and other organisational crimes committed by these entities. Through a combination of history, law, and global perspectives, its chapters dissect landmark cases and provide detailed analyses of money laundering, fraud, market manipulation, manslaughter, and legislative responses in various locations around the world. This comparative approach offers a unique lens, exploring diverse jurisdictions and shedding light on global patterns of corporate wrongdoing. By critically assessing the challenges of prosecuting economic crimes on a large scale, the collection proposes innovative solutions, including the introduction of ‘failure to prevent’ offences. Corporate Criminal Liability and Sanctions: Current Trends and Policy Changes is a valuable resource for academics, professionals, and anyone intrigued by the ever-evolving realm of white-collar and corporate wrongdoing. It will appeal to scholars across the fields of law, criminology, sociology, and economics, as well as those professionally engaged in preventing and investigating corruption and in developing or enforcing regulation, such as solicitors, barristers, businessmen, and public servants.

Author: Anna Donovan
Publisher: Bloomsbury Publishing
ISBN: 1509918752
Category : Law
Languages : en
Pages : 272

View

Book Description
This book offers a comprehensive examination of the issues surrounding corporate compliance. Should corporations comply with the spirit or the letter of the law? What role does compliance play in a capitalist market economy? Why is it that otherwise law-abiding citizens are willing to implement corporate compliance strategies that are seemingly at odds with their personal values? Dr Donovan responds to these questions and more, providing a persuasive argument for the legitimate role of spirited compliance within a market economy. In doing so, she employs the lens of classical liberal ideology, challenging the widespread view that technical compliance is simply 'capitalism.' In an examination that has relevance beyond the compliance arena, the author also explores how the architecture of the firm facilitates the often atypical compliance decisions that individuals make when acting within a corporate setting. The book draws on social psychology to offer important insights into how the often-elusive goal of corporate behavioural change can be achieved, for the benefit of both the market and society as a whole.