Should attorneys be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...

Should accountants be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...

The report covers the period 1st April 2016 – 31st March 2017. It focuses on accounting for the activities during this first year of Programme implementation. Overall, it can be summarised that good progress has been made towards the establishment of the Better Migration Management (BMM)...

This evaluation aims to assess the extent to which the European Commission’s (EC) assistance has been relevant, efficient, effective and sustainable in producing the expected impacts in the education sector. Moreover, the evaluation also assesses co-ordination and complementarity with other...