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The "Right to be Forgotten" as the Right to Remove Inconvenient Journalism? An Italian Perspective on Balancing the Right to be Forgotten with the Freedom of Expression
No full textThe Right To Be Forgotten as a Positive Force for Freedom of Expression
Full text linkThe right to be forgotten is generally portrayed as a restriction on freedom of speech, but the situation is more complex than this. In some ways the right to be forgotten works in favour of both freedom of speech and access to information – helping both those who wish to have their work accessed and those seeking information. Indeed, as this paper argues, if the right is properly implemented, the benefits to freedom of expression may well outweigh the risks
UK: GDPR adaptions and preparations for withdrawal from the EU
Full text linkPart I of this chapter traces the evolution of UK data protection legislation, outlines the UK government’s rationale for enacting the Data Protection Act 2018 (DPA 2018) to supplement the GDPR even though the UK is on course to leave the European Union (EU), and comments on the most interesting derogations, exemptions, and adaptations to the GDPR in the DPA 2018 – some of which are controversial, and could prove problematic in the future. Part II sets out the data protection implications of the UK leaving the EU with transitional withdrawal arrangements in place or on a ‘no deal’ basis. It outlines why the UK may struggle to obtain a finding of adequacy from the European Commission, and how the Information Commissioner’s Office (ICO) will suffer a loss of status and influence when the UK becomes a ‘third’ country for data protection purposes. It concludes that departure from the EU will not result in significant UK divergence from the GDPR
Response to Law Commission’s Consultation on its 14th Programme of Law Reform
No full textHistorically, little use was made of the criminal justice system in addressing tax evasion in the United Kingdom (UK), with tax authorities preferring to conduct civil investigations, resulting in the imposition of civil penalties. From 1998-2002, the Inland Revenue brought only 263 prosecutions for tax offences, with, at its lowest point in 2001/2, a mere 30 individuals prosecuted for this offence. By 2007, Her Majesty’s Revenue and Customs (HMRC) only prosecuted two in a thousand cases of suspected tax evasion, with the prosecution rate subsequently declining by a further 41% until 2010. The next decade saw a transformation in the enforcement of tax offences, in large part owing to the financial crisis and the public dissatisfaction with responses to high-profile tax evasion scandals. HMRC were tasked with increasing the number of prosecutions for tax evasion offences, from 165 in 2010 to 1165 prosecutions annually by 2014/15, by making sufficient referrals to the Crown Prosecution Service. In response, the number of tax evasion prosecutions dramatically increased, from 420 in 2010/11 to 1288 in 2014/15
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Tax Evasion and the Law: A Comparative Analysis of the UK and USA
No full textFollowing the global financial crisis, and a number of tax evasion scandals, there has been an increased public demand for countries to tackle tax evasion. In response, the past two decades have seen the diffusion of international cooperation in tax matters of a nature and on a scale that was previously unthinkable. Additionally, both the United Kingdom (UK) and United States (US) have paid greater attention to this financial crime, amending relevant laws and enforcement policies, as well as empowering and supporting tax authorities to enhance investigations. In the UK, there has not only been a stronger public appetite to combat tax evasion, but also, a desire to combat tax evasion using the criminal justice system. In light of these contemporary national and international developments, this book provides a unique contribution by comparing and evaluating the laws and enforcement policies pertaining to tax evasion in the UK and US. This monograph argues that the laws and enforcement policies are neither internally, nor externally, effective in combatting tax evasion and a comprehensive reform of the UK’s approach is long overdue. Significant insights can be gained from the US in improving the effectiveness of the UK legal framework
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Tax evasion and the law ::a comparative analysis of the UK and USA /
No full text"This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK's tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics and policy-makers working in the areas of Financial Crime, Financial Law, Accountancy and Criminal Justice"-
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