On March 25, 2021, Caroline D. Ciraolo co-chairs a panel entitled “New Tactics by Governments in Criminal Tax Enforcement,” at the 21st Annual U.S. and Europe Tax Practice Trends Virtual Conference, ABA Section of Taxation, IBA Taxes Committee, and IFA–USA Branch .
Description: Despite the pandemic, governments around the world are actively investigating and prosecuting tax crimes. These investigations involve some of the most complex and sophisticated financial transactions we have seen to date, including the cum-ex investigations in Germany, Belgium, and Denmark involving more than 1,000 suspects, and the complex financial dealings of high wealth individuals engaged in broad, cross-border conduct. To identify and effectively prosecute these cases, governments are deploying all available resources and investigative tools. This panel will address some of those tools, including investigative interviews, search warrants, and exchange of information provisions. In addition, the panelists will delve into several hot topics in global criminal tax enforcement, including the focus on professional enablers and facilitation of tax evasion, use of deferred and non-prosecution agreements, and the application of double jeopardy. Finally, the panelists will discuss some of the “ripped from the headlines” cases in their respective jurisdictions.
Caroline D. Ciraolo, Partner, Kostelanetz & Fink, LLP, Washington, DC
Sabine Stetter, Stetter Attorneys at Law, Munich
Felice D’Acquisto, LMS Studio Legale, Rome
Lawrence S. Feld, Law Office of Lawrence S. Feld, New York, NY
Jessica Parker, Corker Binning, London
Alice Rousseau, Alice Rousseau Avocats, Paris
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