The Statutory Development for Criminal Responsibility based on International Trade Law of Aggressive Tax under Travaux Preparatoires: A Case Report of Joe Cinque

Abstract

Purpose: Taxes are responsibilities of a company to comply with the goals of sustainable development. Corporate Code of Conduct must exercise tax compliance and avoid tax evasion as source of criminal liability. This paper aims to develop tax avoidance based on statutory interpretation concerning Hague Convention as its extrinsic material to extend the legal principle of travaux preparatoires. Hence, UNCITRAL legal modelling framework is utilized to make commercial transactions universal to trade law, for addressing legal gaps in marketing behavior of taxation system involving intellectual property of product design. Thus, this statutory interpretation intends to resolve issues for the lack of legal measures in protecting public safety resulting to increase in domestic violence proportional to massive terrorism serving as a question in deontology.

Methodology: Tax aggressiveness is the obligation of the company to provide revenue distribution to public sector. Unlawful behavior on tax aggressiveness is known as tax evasion while tax avoidance is not a violation and serves as a loophole to the taxation system. UNCITRAL model law is a legal arbitration concept of making "commercial" expand to other comparable jurisdiction of international trade. Hague Convention drafted travaux preparatoires to conceptualize a legal framework of making the commercial transactions universal to other extended territories in terms of international trade law.

Findings: Corporate Governance is a systematic design of stakeholders and their corporate social responsibility to advocate sustainable development. Therefore, in terms of tax avoidance, the strict liability of the company must be addressed with constitutional issues and commercial responsibilities of selling its product design with elemental performance of domestic violence under Contracts for the International Sale of Goods (CISG) of United Nations Convention. The statutory interpretation for tax avoidance serves as a developed measurement to allocate funds, from sources of criminal actions, since deviation of tax avoidance would result to illegal diversions as criminal offenses from tax avoidance, for promotion of public welfare and safety in public sector, as well as in police enforcement of constitutional right.

Recommendation: Corporate social responsibility must be observed as fulfillment of business ethics' goals of financial intelligence to sustainable development of Corporate Governance. Thus, it is suggested for advocacy of artificial intelligence adoption as authorless works for promoting intellectual property as a constitutional right.