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CORPORATE CRIME OBSERVATORY
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VIRTEU
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The Corporate Crime Observatory has established a partnership with the project VIRTEU,(Vat fraud: Interdisciplinary Research on Tax crimes in the European Union) which was a high-profile legal research project that includes both comparative and interdisciplinary studies, funded by the European Union under the HERCULE III program (Grant Agreement no: 878619). The research project, coordinated by the Principal Investigator Dr. Costantino Grasso, aims at exploring the interconnections between tax crimes and corruption so to unravel the intimate relationships that exist between fraudulent and corrupt practices in the area of taxation. Under the terms of the partnership, the Corporate Crime Observatory will serve as the repository of the most relevant research outcomes enhancing their visibility and dissemination.
VIRTEU Final International Conference
The VIRTEU International Final Conference was held online on Zoom on the 23rd and 24th of June 2022.The event, which followed two years of work, research, and collaboration focused on the interconnections between tax crimes and corruption as well as on related issues such as corporate crime and irresponsible behaviors, whistleblowing, and state/regulatory capture, represented an important conclusive moment of reflection on the critical issues that have been considered during the course of the project activities. The video recordings of all the sessions are available online on this website.
VIRTEU Quiz Game on Tax Abuses
This interactive online game tests the players' knowledge and understanding of information relevant to tax abuses including topics such as tax evasion, tax avoidance, corruption, and whistleblowing. The game, which has been conceived to be used for conducting a self-assessment of one's own level of awareness of these issues, may be used for training purposes, and it’s adequate for both members of enforcement agencies and practitioners, as well as lay people. The game, which is absolutely anonymous, is available for free online on the Corporate Crime Observatory.
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VIRTEU International Symposium "The Professionals: Dealing with the Enablers of Economic Crime"
On the 12th of March 2021, it was held the VIRTEU International Symposium “The Professionals: Dealing with the Enablers of Economic Crime“. The event aimed at exploring, from both a phenomenological and theoretical point of view, the role of professionals as facilitators of economic crime and conceiving possible responses to address such a phenomenon.
VIRTEU Roundtable "Institutional Corruption and Avoidance of Taxation"
On the 12th of March 2021, it was held the fourth session of the VIRTEU Roundtable Discussion Series, which focused on "Institutional Corruption and Avoidance of Taxation." The event focused on (i) conflict-of-interest situations relating to the state-corporate nexus; (ii) lobbying practices in terms of undue corporate influence on the political process; and (iii) the enforcement aspect and backroom deals.
VIRTEU Roundtable "Whistleblowing, Reporting, and Auditing in the Area of Taxation"
On the 26th of February 2021, it was held the third session of the VIRTEU Roundtable Discussion Series, which focused on "Whistleblowing, reporting, and auditing in the area of taxation." The event focuses on the different roles that auditors and whistleblowers play in reporting illegal and unethical conduct in the area of taxation. It also includes an introduction offered by the whistleblower Charles Middleton.
VIRTEU Roundtable "CSR, Business Ethics, and Human Rights in the Area of Taxation"
On the 12th of February 2021, it was held the second session of the VIRTEU Roundtable Discussion Series, which focused on “CSR, Business Ethics, and Human Rights in the area of taxation“. The event focused the biggest challenges that CSR, Business Ethics, and Human Rights currently pose in the global corporate world generally, and how this can be brought along into the area of Taxation.
VIRTEU Roundtable "Exploring the interconnections between tax crimes and corruption"
On the 29th of January 2021, it was held the first session of the VIRTEU Roundtable Discussion Series, which focused on "exploring the interconnections between tax crimes and corruption." The session explored how tax corruption is a subtle, pervasive, and dangerous criminal phenomenon, whose dynamics are still obscure and that has not been yet systematically explored.
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VIRTEU National Workshop - Bulgaria
On the 29th of June 2021, it was held the VIRTEU National Workshop focused on Bulgaria. During the workshop, and through a series of questions, several high-level experts were called upon to provide critical evaluations based on their professional experience about the relation between tax crimes and corruption.
VIRTEU National Workshop - Denmark
On the 28th of March 2022, it was held the VIRTEU National Workshop focused on Denmark. During the workshop, and through a series of questions, several high-level experts were called upon to provide critical evaluations based on their professional experience about the relation between tax crimes and corruption.
VIRTEU National Workshop - Greece
On the 16th of July 2021, it was held the VIRTEU National Workshop focused on Greece. During the workshop, and through a series of questions, several high-level experts were called upon to provide critical evaluations based on their professional experience about the relation between tax crimes and corruption.
VIRTEU National Workshop - Italy
On the 29th of April 2021, it was held the VIRTEU National Workshop focused on Italy. During the workshop, and through a series of questions, several high-level experts were called upon to provide critical evaluations based on their professional experience about the relation between tax crimes and corruption.
VIRTEU National Workshop - United Kingdom
On the 23rd of July 2021, it was held the VIRTEU National Workshop focused on the United Kingdom. During the workshop, and through a series of questions, several high-level experts were called upon to provide critical evaluations based on their professional experience about the relation between tax crimes and corruption.
VIRTEU National Workshop - The Netherlands
On the 19th of October 2021, it was held the VIRTEU National Workshop focused on the Netherlands. During the workshop, and through a series of questions, several high-level experts were called upon to provide critical evaluations based on their professional experience about the relation between tax crimes and corruption.
VIRTEU Expert Survey Report
This technical report illustrates the findings that emerged from the Expert Survey focused on the interconnections between tax crimes and corruption, which represents a relevant empirical research activity carried out during the VIRTEU project. The survey enjoyed the participation of 29 experts, who have acquired knowledge in the areas of tax crime and anti-corruption, from 10 different jurisdictions.
VIRTEU Documents and Technical Papers
Through this part of the website, it is possible to access the reports and technical papers produced by the VIRTEU research project's Core Research Team as well as by the Leading Experts and Research Associates, which explore the interconnections between tax crimes and corruption from different perspectives and with a special focus on different select jurisdictions.