Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Accounting firms -- Trials (1)
- Apple Store solution (1)
- Avatar-DTI (1)
- Banking industry -- Switzerland (1)
- Catalog’s structure and subject matter (1)
-
- Commercial Banking (1)
- Constitutional law (1)
- Criminal Law and Procedure (1)
- Criminal law (1)
- Dichotomy of rules v. standards (1)
- Etc. (1)
- Evidence (1)
- Family resemblance (1)
- Foreign banking industry -- Corrupt practices (1)
- International Law (1)
- International Trade Financing (1)
- Interpretation (1)
- Jurisprudence of rules & standards (1)
- KPMG (1)
- Law and Economics (1)
- Legal professions (1)
- Legislation (1)
- Legislative & social benefits (1)
- Litigation (1)
- NY stings (1)
- Offices of Certified Public Accountants (1)
- Offices of accountants (1)
- Other Accounting Services (1)
- Personal and commercial banking industry (1)
- Phantom-ware (1)
- Publication
- Publication Type
Articles 1 - 4 of 4
Full-Text Articles in Criminal Law
Sales Suppression As A Service (Ssaas) & The Apple Store Solution, Richard Thompson Ainsworth
Sales Suppression As A Service (Ssaas) & The Apple Store Solution, Richard Thompson Ainsworth
Faculty Scholarship
The problem of sales suppression fraud is estimated to cost state and local governments $20 billion annually ($2 billion in New York restaurants alone). Modern sales suppression (skimming) is carried out with technology (Zappers and Phantom-ware). Nine undercover sting operations in and around Manhattan and the Bronx by investigators working for New York’s Department of Taxation and Finance (NY-DT&F) have identified the SSaaS variant of modern skimming.
A striking example of SSaaS may be unfolding in the $1 million sales suppression case against Congressman Michael Grimm (R-NY). It is alleged that Grimm skimmed sales from his Healthalicious restaurant in Manhattan, …
Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher
Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher
Indiana Law Journal
This Article examines the recent series of criminal prosecutions against tax professionals and offshore bankers. These criminal cases, brought against the largest Swiss bank (UBS), the oldest Swiss bank (Wegelin), one of the largest accounting firms in the world (KPMG), as well as numerous lawyers and accountants, represent a dramatic shift for the U.S. Department of Justice. After decades of tolerating abusive tax shelters and tax haven banks, the government changed its policy. However, rather than indicting the individuals and corporations who invested in tax shelters or hid money in offshore accounts, the Justice Department indicted the lawyers, accountants, and …
Catalogs, Gideon Parchomovsky, Alex Stein
Catalogs, Gideon Parchomovsky, Alex Stein
All Faculty Scholarship
It is a virtual axiom in the world of law that legal norms come in two prototypes: rules and standards. The accepted lore suggests that rules should be formulated to regulate recurrent and frequent behaviors, whose contours can be defined with sufficient precision. Standards, by contrast, should be employed to address complex, variegated, behaviors that require the weighing of multiple variables. Rules rely on an ex ante perspective and are therefore considered the domain of the legislator; standards embody a preference for ex post, ad-hoc, analysis and are therefore considered the domain of courts. The rules/standards dichotomy has become a …
Is There A Justification For Imposing Criminal Liability On Corporate Managers In Tax Legislation?, Karnit Malka
Is There A Justification For Imposing Criminal Liability On Corporate Managers In Tax Legislation?, Karnit Malka
Karnit Malka
No abstract provided.