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NCJ Number: 40642 Find in a Library
Title: MANUFACTURERS OF THE FRAUD
Author(s): J COSSON
Date Published: 1971
Page Count: 232
Sponsoring Agency: Editions Du Seuil
Paris 6, France
Sale Source: Editions Du Seuil
27, Rue Jacob
Paris 6,
France
Type: Report (Study/Research)
Language: French
Country: France
Annotation: CASES STUDIES OF VARIOUS FRENCH INDUSTRIAL FRAUD CASES IN WHICH DUMMY CORPORATIONS, FRONT MEN, FORGED INVOICES, AND FAKED TRANSACTIONS WERE USED EITHER TO AVOID PAYING TAXES OR TO FRAUDULENTLY RECEIVE GOVERNMENT TAX INCENTIVES.
Abstract: THE CASES DESCRIBED INVOLVE THE NONFERROUS METAL, TEXTILE, AND CHEMICAL INDUSTRIES, AMONG OTHERS, AND INVOLVED FRENCH COMPANIES AND THEIR DEALINGS BOTH AT HOME AND ABROAD, INCLUDING THE COMMON MARKET. THE NAMES OF OFFENDERS CONVICTED OF TAX FRAUD, SWINDLING, AND/OR RELATED OTHER CRIMES APPEAR IN THE TEXT. FICTITIOUS NAMES AND CITIES HAVE BEEN USED TO PROTECT ALL OTHERS INVOLVED. THE MAJOR PROBLEMS CONNECTED WITH DETECTING, INVESTIGATING, AND PROSECUTING THESE FRAUDS ARE ALSO HIGHLIGHTED, AND RECOMMENDATIONS FOR REFORM IN THE AREAS OF FINANCIAL TRANSACTIONS, POLICE AND COURT PROCEDURES, AND LEGISLATIVE REGULATION ARE OUTLINED. --IN FRENCH...ELW
Index Term(s): Business crime costs; Case studies; Crime detection; Crimes against businesses; Criminal investigation; Criminal methods; France; Fraud; Industrial fraud; Prosecution; Tax evasion; White collar crime
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