Beyond Bribery: The interconnections between corruption and tax crime

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Diane Ring

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Professor of Law and the Dr. Thomas F. Carney Distinguished Scholar

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21 February 2024

21 February 2024

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Beyond Bribery

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Overview

• Impetus for project
• Key elements:

*Scope of the components (tax abuse & corrupt practices) and their intersection

• Case studies:

*Global

*National

• Next steps

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21 February 2024

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Beyond Bribery

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Concept of Tax Abuse & Corrupt Practices

• Why do we need to expand our vision of these behaviors?

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• What are the barriers?

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• How can we tackle these barriers?

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21 February 2024

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Beyond Bribery

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Case Study Snapshots

• Global:

*Settlements: HMRC

*Multi-jurisdictional dynamics: Apple-Ireland

*Parallels tax and corruption

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• National:

*Undue influence – corporate auditors, deferred prosecution agreements

*Critical factors – professionals, revolving doors, political power

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21 February 2024

3

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Beyond Bribery

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Observations & Next Steps

• Power of framing behavior
• Harm from failing to acknowledge how power is used
• Challenges in expanding our definitions and vision
• Next steps

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21 February 2024

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Beyond Bribery

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