A.Spanish Government Will Use Criminal Sanctions against Underground Economy and Fraud Using Tax Havens

IMPORTANT: The full content of this page is available to premium users only.

Tuesday, May 1, 2012
Author: 
Bruce Zagaris
Volume: 
28
Issue: 
5
Abstract: 
  On March 1, 2012, the Spanish Ministry of Finance issued an Official State Bulletin on its Annual Plan of Tax and Customs.  It focused on the main goals: (1) investigation of tax and customs fraud; (2) control of fraud in the collection phase; and (3) collaboration with tax administration of the autonomous communities (i.e., other Spanish states).