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All Outputs (4)

Corporate criminal liability and the identification doctrine - A critical reflection (2023)
Book Chapter
Bourton, S., Hall, D., Johnson, D., & Ryder, N. (2023). Corporate criminal liability and the identification doctrine - A critical reflection. In Criminal Liability of Collective Entities: Dogmatic and Political-Criminal Profiles over Twenty Years after Legislative Decree 231/2001 (405-432). Italy: University of Bergamo

The identification doctrine frustrates the prosecution of companies for economic crimes in the United Kingdom (UK). This is because, while the identification and attribution of criminal intent may be straightforward in cases concerning small companie... Read More about Corporate criminal liability and the identification doctrine - A critical reflection.

Technology and tax evasion in the world of finance: An indispensable helping hand or a façade for crime facilitation? (2021)
Book Chapter
Ramgulam, V., & Bourton, S. (2021). Technology and tax evasion in the world of finance: An indispensable helping hand or a façade for crime facilitation?. In A. Lui, & N. Ryder (Eds.), FinTech, Artificial Intelligence and the Law. Routledge

Ever since imposition of the first income tax, individuals have attempted to evade their tax liabilities. Tax evasion involves the non-payment of a tax liability that taxpayer was legally obligated to pay, usually because relevant information, income... Read More about Technology and tax evasion in the world of finance: An indispensable helping hand or a façade for crime facilitation?.

Too Much Information? Evaluating the Financial Intelligence Gathering Provisions of the Fourth European Union Anti-Money Laundering Directive and the Common Reporting Standard in Combatting Tax Evasion (2019)
Book Chapter
Bourton, S. (in press). Too Much Information? Evaluating the Financial Intelligence Gathering Provisions of the Fourth European Union Anti-Money Laundering Directive and the Common Reporting Standard in Combatting Tax Evasion. In K. Benson, C. King, & C. Walker (Eds.), Assets, Crimes and the State Innovation in 21st Century Legal ResponsesTaylor & Francis (Routledge)