Journal articles on the topic 'Secret fiscal'

La connaissance des données fiscales est gouvernée par deux mythes d’inégale importance, la publicité de l’impôt et le secret fiscal, dont le jeu combiné organise un « secret partagé » entre le contribuable et l’administration fiscale. La montée en puissance récente de l’exigence de transparence en matière fiscale, par sa logique et ses effets, vient bousculer l’ordre établi. Si la transparence semble s’imposer comme un nouveau mythe du droit fiscal, venant phagocyter les plus anciens, elle n’est pas sans comporter des risques encore mal identifiés.

L'utilisation des juridictions étrangères à faible taux d'imposition dans le but de limiter le fardeau fiscal des entreprises canadiennes est devenue monnaie courante. Toutefois, cette stratégie fait perdre des sommes colossales au Trésor canadien. Cela ne constitue un secret pour personne, et encore pour moins pour les autorités fiscales canadiennes qui ont la fâcheuse habitude de réagir seulement lorsqu'elles sont acculées au pied du mur. Le présent article consiste en une poursuite de la réflexion amorcée par certains auteurs quant aux principes de fiscalité internationale qui doivent guider le législateur dans un contexte de redressement des finances publiques. A cette fin, l'auteur analyse certains aspects du rapport sur la concurrence fiscale dommageable déposé en mai 1998 par l'Organisation de coopération et de développement économiques (OCDE). De plus, appuyé par la littérature américaine et australienne, il examine certains concepts, tels que la capital import neutrality et la capital export neutrality avant de suggérer des solutions en vue de limiter les pertes occasionnées par l'usage des paradis fiscaux.

The study highlights the complete image of the characteristics regarding offshore areas, by taking into account the perspective to deploy new measures of fiscal transparency. The importance of such areas stems from the fact that world economies lose important sums of money, every year by default of taxes. This happens as a consequence of corporative international abuse of fiscal evasion and the relocation of the profit made by big companies. The sums resulted from erosion of national taxation bases, from fiscal evasion and fraud and other infringements connected with fiscal evasion (are often being transferred to offshore companies so that their illegal characteristics gets lost and after that to be reintroduced into the economic cycle. The main characteristics of these offshore centres is lack of transparency and cooperation with foreign authorities, fiscal and banking secrecy being considered the guarantee of the offshore areas, measurable variables, fleshes in indicators that reflect the secret degree for each state. Therefore, fighting against such practicies through offshore societies aims at enforcing some measures to enlarge transparency and for the regions do not cooperate there is no granting of fiscal deductibility for transactions that entail the transfer of sums to the respective regions.

Abstract In 1910 the Crownland Moravia was confidentially granted a 5 million loan by the Viennese government. Moravia was heavily indebted and spent extensive expenditures for schooling, infrastructure and social welfare. The secret loan to Moravia was just one part of the multi-tiered system of fiscal flows in late Imperial Austria that was subject to emotionally heated debates. Since the budgetary power in the regional, transnational and imperial arenas came with determining the political priorities there, negotiations of the budget mirrored conflicting political camps often divided along national lines. On the imperial level, however, the same politicians forged transnational cooperation and new forms of transnational revenue sharing. Utterances of emotions were made more objective the higher the political level the crownland’s leading officials dealt with. The emotional side of fiscal politics, however, can be seen as a driving force in prioritising certain policy fields.

The peculiarities of administrative and legal principles of interaction of customs posts of the State Fiscal Service of Ukraine with other state agencies and citizens of Ukraine have been studied. The totality of both general scientific and special methods of scientific cognition made it possible to achieve the goal and objectives of the study. The logical and semantic method has assisted to clarify the essence of the concepts of “interaction” and “interaction of customs agencies with other state authorities”. The features of interaction of customs posts of the State Fiscal Service of Ukraine with other entities have been generalized. The content of the intra-system and inter-system interaction of customs posts of the State Fiscal Service of Ukraine with other entities has been highlighted and revealed. It has been emphasized that customs posts interact with other entities in the performance of such functions as fiscal, law enforcement, service, etc. Particular attention has been paid to the peculiarities of interaction of the customs posts of the State Fiscal Service of Ukraine with local state administrations, local self-governments, the Secret Service of Ukraine and other law enforcement agencies, the State Border Guard Service of Ukraine, etc. It has been noted that one of the forms of interaction of the customs posts of the State Fiscal Service of Ukraine with citizens is the consideration of the complaints of citizens by the chief of the customs post about the decisions, actions or inactivity of the employees of the customs post. The formal and logical method allowed us to analyze the provisions of the current national legislation, including the norms of the Customs Code of Ukraine, which regulate the interaction of the above mentioned entities. It has been noted that certain norms are quite general. It has been concluded that the Customs Code of Ukraine and by-laws regulating the activity of a specific customs post are administrative and legal principles for the interaction of customs posts of the State Fiscal Service of Ukraine with other state authorities and citizens. Particular attention has been paid to the expediency of adopting a by-law, which will establish the directions, forms and levels of interaction of revenue and fees agencies with law enforcement and controlling agencies.

Currently, observing the interests of the state and the population in the field of taxation is the most important task of the modern Russian economy. The authors determined that the combination of the above components is reflected in one of the income- generating taxes - personal income tax. This tax is, of course, largely fiscal in nature, however, no less important is its social component, which is expressed in regulating the amount of personal income of the population, and, of course, depends on the level of profitability of the taxpayer. The withdrawn volume of mandatory, gratuitous payment is collected, therefore, in favor of providing guaranteed assistance to needy segments of the population. The authors note the fact that personal income tax works in favor of the population. It’s no secret that since time immemorial the state has sought to organize, with the help of personal income tax, effective control over the income received by citizens of our country. And, according to the authors, Russia still has corresponding potential in this direction. The article summarizes the functional components of personal income tax, as one of the most important taxes in the tax system of the Russian Federation.

German Unification in 1990 was processed by the imposition of the `western' institutional framework on the former east. Legal, administrative and fiscal systems were transferred as part of the Unification Treaty together with the West German industrial relations machinery of co-determination in collective bargaining and participation at the level of the workplace. However the fact that the two Germanies had grown in different economic, social and ideological environments over the previous 40 years raises questions about the viability of such institutional transference. Feelings of `colonisation' and frustrated expectations have been identified as western dominance of officialdom and disappointment at the product of Unification has emerged in the east. Within the public sector these problems have been accompanied with ideological purges of public servants in social policy and education after investigation of past involvement with the former GDR secret police network. This article examines institutional transference with reference to the case of secondary education teachers. Disputes over wage equalisation, job cuts and non-recognition of former GDR teaching qualifications are examined together with attitudes of classroom teachers to the changing nature of their work, their status as teachers and their involvement as trade union participants in the German participatory system of industrial relations.

<p>En la presente obra se abordan la evolución histórica y normativa del secreto fiscal (como un derecho de los contribuyentes de manera individual) y sus implicancias y posibles tensiones con otros derechos humanos como lo es el acceso a la información pública. En el año 1933, la ley 11683 (Ley de Procedimiento Fiscal) consagró el secreto fiscal determinando la reserva absoluta de los datos fiscales. Ahora bien, ¿el secreto fiscal tiene origen constitucional o legal? Para intentar siquiera dar una respuesta debemos traer a colación lo dispuesto en el Artículo 33 de la Constitución nacional, establece que “Todos los ciudadanos tenemos la obligación de contribuir al sostenimiento del Estado en forma proporcional y equitativa (capacidad o aptitud de contribuir)”. En la mayoría de los países se trata de un derecho legal.</p><p>En Argentina, no existe consenso sobre el tema, algunos autores sostienen que se trata de una garantía constitucional innominada. La privacidad y la seguridad jurídica son los pilares en los que se apoya el secreto fiscal. El secreto fiscal se sostiene, conspiraría contra el derecho a la información pública (Derecho humano de cuarta de generación) y la justicia social, y en ese sentido, algunos propugnan la idea de que dicho secreto debe mantenerse para quienes cumplen sus obligaciones tributarias. Ahora bien, ¿cómo dirimir la controversia o tensión en las situaciones donde los derechos individuales y los derechos colectivos parecen contraponerse?</p>

Organismos internacionales como la OCDE, la UE, el G7/G8 y el G20 han adelantado diversos estudios y trabajos para combatir y evitar la proliferación de vehículos fiscales opacos o fraudulentos como las prácticas fiscales perniciosas, los regímenes fiscales preferenciales y, en especial, los paraísos fiscales, todo ello con el ánimo de prevenir la erosión de la base imponible y la disminución de la recaudación fiscal que se ocasiona por el traslado de los beneficios empresariales a jurisdicciones de baja o nula tributación. Sin embargo, estos esfuerzos se han quedado bajo la línea de la formalidad, puesto que en la línea de la materialidad persisten la planificación fiscal agresiva, el secreto bancario y la opacidad en el intercambio de información financiera y tributaria.

Resumen. Este artículo da cuenta de la preocupación sobre los alarmantes índices de defraudación fiscal y violación a los derechos humanos. El derecho a la privacidad y la nula disposición en el cumplimiento de las obligaciones fiscales, lo que hacen que la autoridad se vea en la necesidad de utilizar diversos mecanismos necesarios para vigilar el correcto cumplimiento de las obligaciones fiscales, a fin de obtener mayor información que le permita identificar las conductas ilícitas tipificadas como delitos fiscales. Dicho esto, la autoridad se auxiliará de diversas instituciones financieras, que, si bien tienen la obligación de guardar en secrecía la información personal de sus clientes, (el llamado secreto bancario), existen diversas excepciones que le obligan de igual manera a proporcionar la información que le sea requerida, siempre en apego a las disposiciones legales aplicables. Considerándose indispensable identificar la relación entre el secreto bancario y las facultades de la autoridad fiscal, para ello se presentan inicialmente los elementos que justifican el desarrollo de la investigación, la problemática que se busca resolver con su desarrollo, los elementos teóricos pertinentes, los elementos metodológicos a considerar, así como la presentación de los resultados.

En el presente estudio se realiza un análisis de las obligaciones informativas de los intermediarios fiscales que han colaborado en el diseño de mecanismos transfronterizos de planificación fiscal agresiva, de las relaciones que se establecen entre ellos y los obligados tributarios interesados, y del alcance, y de sus contradicciones, de la dispensa de la obligación de informar como consecuencia del secreto profesional. En él se pone de manifiesto la insuficiencia armonizadora de la dac6 y la deficiente regulación de las normas de trasposición del Reino de España.

Uno de los temas más importantes dentro del Derecho Tributario Mexicano es el remate de bienes que se establece en el artículo 155 fracción I del Código fiscal Federal, dentro del embargo precautorio. Bajo esa premisa, existe una laguna inmensa cuando se bloquean las cuentas bancarias de los contribuyentes y no son susceptibles de almonedas, por lo que no se puede justificar el no llevar a cabo la autoridad el debido proceso que marcan los artículos 1.°, 14.° y 16.° de la Constitución mexicana. Esta investigación consiste en hacer una comparación entre las leyes tributarias de México y Perú relacionadas con la legítima defensa ante la inconstituicionalidad del embargo fiscal precautorio y su remate. Por un lado, se evalúa cómo se aplican las leyes tributarias y su debido proceso en materia del embargo precautorio en el terriotorio mexicano hacia los contribuyentes por el incumplimiento de sus obligaciones fiscales. Por otro lado, se señala que el Código Tributario de la República del Perú indica las formas de embargar o trabar al ejecutor coactivo, y que toda persona tiene derecho al secreto, a la inviolabilidad de sus documentos privados y a una legítima defensa. Se concluye que en la República del Perú se respeta el derecho a la garantía de audiencia, al debido proceso, al principio del derecho a la posesión y al de propiedad, lo que en el Código fiscal de la Federación del Estado mexicano no contempla.

El asesor fiscal colabora con la Administración para que los tributos se ingresen puntualmente en la correspondiente Hacienda Pública, posibilitando que los contribuyentes cumplan sus obligaciones tributarias, pero lejos de ensalzar su función social, asumen toda una serie de responsabilidades civiles, administrativas, tributarias y penales, agravadas por unas normas tributarias de difícil comprensión y susceptibles de interpretaciones varias. No se debería restringir el secreto profesional del asesor fiscal, máxime cuando son los más interesados en luchar contra el fraude fiscal, pero ante la posibilidad de participar en la comisión de un delito contra la Hacienda Pública, verán muy mermada su libertad de asesoramiento.

Après avoir étudié la nature et l'étendue du secret bancaire au Canada, l'auteur explique les diverses interventions qui sont venues le limiter ou le consolider depuis 1970. Ainsi, malgré une pause favorable aux droits individuels provoquée par l'adoption et l'interprétation de la Charte canadienne des droits et libertés, nous assistons depuis 1985 à un repositionnement de l'État sur cette question dans le contexte de la lutte d'abord contre le trafic de drogue et le blanchiment de capitaux, puis contre la fraude fiscale, risquant de transformer ainsi le banquier, confident traditionnel de son client, en indicateur de police ou du fisc, même contre son gré.

Résumé Les systèmes fiscaux européens sont très diversifiés et bon nombre d'observateurs craignent que la mise en place de l'euro ne favorise une concurrence fiscale accrue entre États-membres. Celle-ci pourrait se traduire à terme par une dégradation des finances publiques, une exonération de fait des bases les plus mobiles avec un report de la charge fiscale sur les bases les moins mobiles, et une perte de souveraineté des États, notamment par rapport à leur capacité à mettre en œuvre des politiques de redistribution. Actuellement, le débat porte essentiellement sur la fiscalité pesant sur les revenus du capital — impôt sur le bénéfice des sociétés et sur les revenus de placement. En effet, ces revenus sont potentiellement mobiles et les écarts de fiscalité, mesurés grâce au calcul de coûts du capital dans le cas de l'impôt sur les sociétés, sont importants — ils peuvent être supérieurs à 30 % dans certains cas. En ce qui concerne les revenus de l'épargne, force est de constater que le jeu auquel se livrent les États tourne à l'absurde : chaque État taxe ses résidents mais n'impose pas les non-résidents dans un contexte où chacun peut aller chez le voisin. Dans ces conditions, la Commission européenne adopte désormais une position plus pragmatique qu'il y a une dizaine d'années où l'objectif était d'harmoniser les fiscalités nationales pour réduire les distorsions de concurrence entre États. L'accent est mis davantage sur le caractère dommageable d'une concurrence fiscale non maîtrisée, comme en témoignent la proposition de directive concernant l'instauration d'une retenue à la source pour les revenus de l'épargne ou l'adoption par les États en 1997 d'un code de bonne conduite. Quoi qu'il en soit, en vertu de la règle de l'unanimité en matière d'harmonisation fiscale, un pays comme le Luxembourg, favorable à la concurrence fiscale compte tenu des règles qui régissent le secret bancaire dans cet État, se trouve en position de leader dans les négociations.

En esta colaboración se analiza críticamente un fallo de Cámara Federal de Casación Penal que admite, por parte del Ministerio Público Fiscal, el pedido y acceso a datos sensibles de naturaleza tributaria que obran en poder de AFIP-DGI de todos aquellos a los que se estuviera investigando en una causa penal; todo en abierta violación al instituto del “secreto fiscal” y con afectación directa a derechos y garantías constitucionales de los investigados. Summary This collaboration critically analyzes a ruling by the Federal Court of Criminal Cassation that admits, by the Public Prosecutor's Office, the request and access to sensitive data of a tax nature held by AFIP-DGI of all those who were being investigated in a criminal case; all in open violation of the institute of "fiscal secrecy" and with direct afectation to rights and constitutional guarantees of those investigated.

“Plataformas” digitais como Google, Amazon e Uber têm vindo a ser alvo de duras críticas desde meados da década de 2010. Estes gigantes tecnológicos de Silicon Valley são problemáticos, uma vez que os seus modelos de negócio se baseiam na vigilância secreta de dados e em marketing direcionado. A sua ausência de responsabilidade social traduz-se em evasão fiscal e trabalho precário. A sua natureza imperialista, enquanto media digital, é prejudicial porquanto mina a inovação independente, quer a nível nacional, quer a nível local. A questão que se coloca é, poderia ser de outra forma?

En su gran mayoría, los casos de incesto no se develan, la situación abusiva se repite de una forma u otra y la niña queda encerrada en su terrible secreto. Por otro lado en los escasos casos que pasan a mano de la justicia, el padre está botado en una cárcel donde suele estar maltratado por los otros presos, y la niña vive una culpabilidad intensa por este mismo hecho. La mediación penal, un proceso judicial llevado a cabo bajo la responsabilidad de un fiscal, permite, sin ocuparse de dictar sanciones, restablecer una relación de palabras entre la hija y su padre, y de este modo ayudar a una re-inscripción de ambos en una sociedad fundada en la Ley Universal de Prohibición del Incesto.

Aquello que no se pudo lograr durante el procedimiento legislativo de tramitación de la norma comunitaria (el consenso sobre el alcance del secreto profesional de los asesores fiscales para interpretarlo de manera uniforme en la Unión Europea), ha propiciado la polémica una vez llegado el momento de aplicar las normas internas de transposición de la conocida DAC61.

Purpose: The main purpose of the research is to understand the CSR practices of financial institutions in Bangladesh better. Research methodology: Corporate Social Responsibility (CSR) is concerned with businesses’ interactions with society as a whole. Such CSR operations cover an organisation’s fiscal, legal, ethical, and philanthropic obligations. United Commercial Bank Limited (UCB) has been chosen as the study’s subject. This study is a qualitative research project that used an exploratory research design. For data collection, both main and secondary data sources were used. The in-depth interview approach with an open-ended questionnaire was used to gather primary data on CSR practices from 70 UCB employees. Results: According to the findings of the study, UCB is deeply performing its fiscal, legal, ethical, and philanthropic responsibilities, but it has not expanded its philanthropic activities on a voluntary basis. Furthermore, the representation of UCB employees in CSR management is inadequate, with the exception of top-level executives. Limitations: Any methodological issues were addressed, such as sampling challenges because financial institutions do not encourage third parties to obtain their secrets because competition occurs everywhere. Contribution: This study makes several suggestions, such as improved and more systematic communication of CSR strategies to employees, increased investments in CSR programs, and specially targeted CSR preparation, which could assist UCB in encouraging a more successful application of its CSR strategies.

Con los escándalos de corrupción relativos a las cuentas offshore de personas vinculadas al ámbito público y privado, que han sido descubiertos en los últimos años, esta investigación pretende comprobar la capacidad predictiva de una metodología alternativa a la clasificación que divide a las jurisdicciones en paraísos fiscales o no y que notoriamente no ha resultado ser eficaz. Específicamente, se ha analizado si el Índice del Secreto Financiero (ISF), que se calcula cada dos años, resulta ser un factor determinante sobre la Inversión Directa Extranjera (IDE) neta de entrada positiva. El método con el cual se ha trabajado es una regresión lineal múltiple, que permite efectuar análisis a nivel global, de jurisdicciones desarrolladas y emergentes, en el período posterior a la crisis económica mundial (2011- 2015). La principal conclusión obtenida del estudio es que existe una relación positiva y significativa entre el valor del ISF y la IDE de entrada neta positiva, solo a escala mundial.

Mandatory Disclosure Rules (MDR) have been introduced to the Polish legal system and have been in force since 1 January 2019. It is a regulation imposing an obligation of disclosing tax planning schemes to fiscal administration bodies, and its purpose is to protect the tax system against tax evasion and dishonest lowering of public levies. This regulation introduced significant changes in the scope of practising the profession of a tax advisor with a particular consideration of a change made in the professional secrets of a tax advisor. These changes gave rise to many controversies and doubts both in the doctrine as well as among the tax advisors’ self-governing council. The newly-introduced institution may have a negative impact on the practical aspects of performing the profession of tax advisor. The aim of the work is to discuss and analyse the Mandatory Disclosure Rules in terms of professional confidentiality of a tax advisor, as well as to indicate the practical effects of the introduced amendment. The scientific article uses the formal-dogmatic method, analysing the legal text and its interpretation, including jurisprudence.

En la última década se han logrado avances significativos en materia de intercambio internacional de información tributaria, comenzando con las modificaciones introducidas al artículo 26 del modelo de convenio de la OCDE, continuando con la amplia red de acuerdos bilaterales de intercambio de información tributaria suscritos por los diferentes Estados para llegar, finalmente, a un acuerdo multilateral basado en el estándar internacional para la transparencia fiscal. Por su parte, Colombia ha adoptado una función activa en el intercambio internacional de información tributaria, pero desafortunadamente las garantías constitucionales de los contribuyentes en el marco de acuerdos de información tributaria no han tenido la misma prevalencia en la agenda política del Gobierno. La presente investigación se centró en analizar si los acuerdos suscritos por Colombia habían sido celebrados en cumplimiento de los principios constitucionales o si, por otra parte, se podían identificar algunas violaciones de normas constitucionales para efectos de mostrar la necesidad de incorporar mecanismos efectivos de protección de los derechos de los contribuyentes y la regulación del secreto tributario.

Our research has two objectives. The first objective is to review the historical evolution of the Gulf Corporation Council (GCC) sovereign wealth funds (SWFs) and to demonstrate how their conception and evolution was in fact an integral part of an overall prescription for the cyclical economic and fiscal imbalances of the oil-based GCC economies. The second objective is to review economic and political claims and arguments that have been developed to trim the tide and influence of the GCC SWFs in Western economies. Applying institutional and factual analyses, the paper provides counterarguments that rebut these claims and arguments. For a long time, advocates of globalization have argued its benefits to all parties. The experience of SWFs puts such claims to the test. In the meantime, however, GCC SWFs should open up a bit more and reveal their investments profiles showing both gains and losses. This should quell fears and convince skeptics that the GCC SWFs confidentiality practices are not hiding any “threatening secrets.” Finally, recent financial and global turmoil generated acceptance of SWFs in Western economies with policymakers touring the GCC to “welcome” more SWF flows into advanced economies. However, only time will tell if such Western policy gestures are sustainable in the end, or were merely temporary policy switches rendered under severe pressures from global and financial crises.

The paper shows the state of the art of identification, formation and development of the clusters in Colombia, collecting topics from the decentralization process in Colombia, the fiscal decentralization and the economic growth; a period of economic changes in the country begins from these two topics, the productive apparatus is prepared to compete with the most demanding markets of Europe, Asia and North America. For carrying out this, it was necessary to change the culture of production, it is not a matter of doing what the entrepreneur wants but to propose new goods and services to the global market, generating a brand value and differentiating them from international competitors; Colombia in the twentieth century opened its doors to foreign trade, and started working on the proposal of economic opening, it was necessary to work on the new Political Constitution of Colombia, from that time there is a change, a work of the National Planning Department, in conjunction with the National Council for Competitiveness, the work is based on proposing new productive bets, this as a strategy to face the competition that was seen coming to the country, with the risk of losing national entries in the market by national companies and on the contrary the international companies would arrive at the national market with new products, innovated and of low price, the national industry would not be able to produce and compete at the prices of the imported goods. One of the initiatives is to form associativity, by means of which productive processes could be improved, more advanced technology would be handled, joint research would be carried out, and work would be done to transfer knowledge, strengthen the productive chain and within the organizations would improve the value chain as a strategic tool, through which the company’s activities and sources of competitive advantage are analyzed; from this, the clusters are being worked on another proposal, which began to revolutionize Colombia’s economic change by moving from an economy based on extractive and mining activity to offering differentiated products with added value, quality was considered an integral part of the good and with a specialized human resource, in this way the regions have made a great social leap, since from this new chain the regions begin to strengthen their economy, to improve their human talent, to manage the supply chain, and above all to export non-mining energy products that in short only leave shortages of products from the family basket, depletes and impoverishes the productivity of their soils, contributing a negative GDP, because in the long time, the land where the mineral exploitation as oil and coal become sterile for that, although at one point they can represent an important sector for the economic activity of the country and reflects in its GDP an important percentage to the economy, this type of economic activity destroys the country’s competitiveness in the long term, so in the medium term can be seen as a lever for economic and social development. The clusters represent a new production alternative for the country as a strategy for local growth, for the Colombian economy in global scenarios means diversification in the exportable supply; for this, it is necessary to define strategies that enable productive transformation in the country, this will provide tools and sophisticated knowledge allowing the productive sector to obtain greater profitability and sustainability over time, to offer products, bines and high quality services [28]. The aim that the cluster network has been working for is the generation and exchange of knowledge among the different actors that are part of the productive alliance formation and cluster dynamization. This objective is evidenced by the success it has had in the Valle del Cauca with the cluster of sugarcane, medical excellence, macrosnacks, care and beauty, white protein, among others.It is for all the above that this work wants to show the importance of the diversification of goods and services of an economy from the synergetic and pooled work that the clusters provide, it is well known that the economies that diversify are those that can compete in the global market since its economic component is not only based on sometimes non-renewable natural resources such as hydrocarbons, but they work with the most important resource that an economy has its human talent, this resource is renewable and it is not exhausted, on the contrary it is transformed, updated, qualified, transferred and it is a know-how for international trade, this term can be understood as preexisting knowledge not always academic, which includes techniques, secret information that is known and handled efficiently and with experience, which has become a valuable intangible asset, this includes the most appropriate way to mix components, equipment used, this personnel that knows how to perform the tasks; all this is mixed in a cluster.

Sumario: I. Introducción.—II. Primera parte. Los desarrollos jurisprudenciales del derecho de la Unión Europea 1. El rescate de inmigrantes en el Mediterráneo, el Estado ribereño y el Estado de abanderamiento del buque. 2. El secreto profesional de los abogados como límite en la lucha contra el fraude fiscal. 3. La protección de datos personales en Internet: los motores de búsqueda y el alcance de los derechos fundamentales. 4. La construcción del sistema institucional de la moneda única: sentencia Banka Slovenije. 5. El mercado único europeo y las restricciones por razones constitucionales. 6. La política social: derecho a las vacaciones retribuidas y el uso de prendas de vestir con connotaciones religiosas. 7. Contratación pública: medidas cautelares y ofertas anormalmente bajas. 8. La gestión de los fondos europeos y los concursos de acreedores. 9. La protección de los consumidores y los poderes de los órganos administrativos de protección.—III. Segunda parte. La jurisprudencia europea en los litigios ante los tribunales españoles y sus efectos en el derecho interno. 1. La sentencia ASADE sobre contratos públicos de servicios sociales. 2. Morosidad en el pago de deudas de los poderes públicos españoles. 3. La protección de los consumidores: la jura de cuentas de los abogados y el desistimiento sin costas. 4. El «cártel de los camiones» ante los tribunales españoles. 5. La gestión de los derechos de autor y el sistema de compensación por copia privada.—IV. Relación de las sentencias comentadas.

RESUMENA mediados del siglo XVI, la mina de azogue de Almadén adquirió una gran importancia debido al descubrimiento del método industrial de la amalgamación para los minerales de plata de baja ley. Los accidentes, enfermedades y el impago de salarios hicieron que el trabajo de minero no fuera atractivo para los forasteros, de modo que faltaban brazos para dar la producción de azogue necesaria para abastecer a las minas americanas de plata. En el siglo XVII, el Consejo de Hacienda intentó solucionar el problema de las consignaciones económicas, lo que resultó harto difícil en una España con graves dificultades financieras y, por otra parte, trató de conseguir mano de obra para la mina, fuera forzada, esclava o procedente del repartimiento de pueblos cercanos.PALABRAS CLAVE: Almadén, azogue, siglo XVII, mineros, repartimiento.ABSTRACTIn the middle of the 16th century, the Almadén quicksilver mine acquired considerable importance due to the discovery of the industrial method of amalgamation of low-grade silver ores. Accidents, diseases and unpaid wages made mining work unattractive to outsiders, so manpower was needed for the quicksilver production necessary to supply American silver mines. In the 17th century, theFinance Council attempted to solve the problem of economic consignments, which was very difficult in a Spain with serious financial difficulties and, meanwhile, tried to obtain workers for the mine, be they forced, enslaved or from the repartimiento of nearby villages.KEY WORDS: Almadén, quicksilver, 17th century, miners, repartimiento. BIBLIOGRAFÍAAgricolae, G., De Re Metallica libri XII, Basileae: Froben, 1556.Álvarez Nogal, C., El crédito de la monarquía hispánica en el reinado de Felipe IV, Ávila, Junta de Castilla y León, 1997.Bleiberg, G., El informe secreto de Mateo Alemán sobre el trabajo forzoso en las minas de Almadén, Londres, Tamesis Book Limited, 1984.Carande, R., Carlos V y sus banqueros, Barcelona, Editorial Crítica, 1987.Castillo Martos, M., Bartolomé de Medina y el siglo XVI. Un sevillano lleva la revolución tecnológica a América, Sevilla, Ayuntamiento de Sevilla, 2001.Dobado González, R., “Las minas de Almadén, el monopolio del azogue y la producción de plata en Nueva España en el siglo XVIII”, en La savia del imperio. Tres estudios de economía colonial, Salamanca, 1997, Ediciones Universidad de Salamanca, pp. 403-495.Gil Bautista, R., Almadén del Azogue, Puertollano, Ediciones Puertollano, 2013.Gil Bautista, R., Las minas de Almadén en la Edad Moderna, Publicaciones de la Universidad de Alicante, Alicante, 2015.González, T., Registro y relación general de minas de la Corona de Castilla, Madrid, Imprenta de Don Miguel de Burgos, 1832.Hernández Sobrino, A., Los esclavos del rey. Los forzados de Su Majestad en las minas de Almadén, años 1550-1800, Ciudad Real, Fundación Almadén y Asociación Montesur, 1982.Hernández Sobrino, A., Silvestre Madrid, M. A. y Almansa Rodríguez, E., “La mina de azogue de Almadén en la época del Quijote” en La España del Quijote: IV Centenario Cervantes, Llerena, 2017, Sociedad Extremeña de Historia, pp. 161-172.Langue, F. y Salazar-Soler, C., Dictionaire des termes miniers en usage en Amerique espagnole (XVI-XIX siecle), Paris, Editions Recherche sur les Civilisations, 1993.Matilla Tascón, A., Historia de las minas de Almadén, Vol. I: Desde la época romana hasta el año 1645, Madrid, Consejo de Administración de Minas de Almadén y Arrayanes, 1958.Matilla Tascón, A., Historia de las minas de Almadén, vol. II: Desde 1646 a 1799, Madrid, Minas de Almadén y Arrayanes, S.A. e Instituto de Estudios Fiscales, 1987.Menéndez Navarro, A., Catástrofe morboso de las minas mercuriales de la villa de Almadén del Azogue (1778) de José Parés y Franqués, edición anotada, Ciudad Real, Universidad de Castilla- La Mancha, 1998.Prieto, C., La minería en el Nuevo Mundo, Madrid, Ediciones de la Revista de Occidente, 1977.Prior Cabanillas, J., La pena de minas: los forzados de Almadén, 1646-1649, Ciudad Real, Fundación Almadén y Junta de Comunidades de Castilla-La Mancha, 2006.Sánchez Gómez, J., De minería, metalurgia y comercio de metales. La minería no férrica en el reino de Castilla, 1450-1610, Salamanca, Universidad de Salamanca e Instituto Tecnológico GeoMinero de España, 1989.Sánchez Gómez, J., “La técnica en la producción de metales monedables en España y en América”, en La savia del imperio. Tres estudios de economía colonial, Salamanca, Ediciones Universidad de Salamanca, 1997, pp. 17-264.Silvestre Madrid, M. Á., Mineros de Almadén en la América Colonial, Trabajo Fin de Máster, Universidad de Córdoba, inédito, 2014.Voltes Bou, P., El ocaso de los Fugger en España. Operaciones de los Fugger en la España del siglo XVII, Ciudad Real, Fundación Almadén, 2009.

During the fiscal year 2008 financial reporting process, Heartland Payment Systems, Inc. experienced a breach of its operational data by international hackers and a U.S. Secret Service informant returning to his criminal life as a hacker. As a result, Heartland's management assessed the data breach to determine both the immediate accounting and long-term operational impact on the viability of the company. Similarly, Heartland's external auditors independently assessed the data breach for their audit of the company's financials. Using this case, students will apply their professional research skills through identifying appropriate accounting and auditing guidance, use critical thinking skills to evaluate the decisions made by the company, external auditors, and shareholders. Students will also evaluate the ethical implications of difficult judgmental decisions facing professional accountants by scrutinizing the activities of both financial statement preparers and auditors in the emerging area of cybersecurity.

Este trabajo expone las líneas generales de la nueva Directiva (2018/822, de 25 de mayo) que obliga a los intermediarios fiscales a comunicar a la Administración tributaria las operaciones o mecanismos que, con arreglo a la misma, pudieran calificarse de planificación fiscal transfronteriza potencialmente agresiva. Dicha obligación, cuando no medie intermediario o se invoque secreto profesional, se trasladará a los contribuyentes. De esta nueva obligación, que está en línea con la acción 12 de BEPS, cabe destacar su carácter plenamente disuasorio, la inmediatez de los plazos en los que se deben comunicar los mecanismos a la Administración, la definición de dichos mecanismos a través de las denominadas señas distintivas indicativas de riesgo fiscal, el concepto expansivo de intermediario fiscal que se contempla o la «rapidez» con la que se va a aplicar esta Directiva. Finalmente, será importante la labor del legislador nacional, ya que cuestiones como el funcionamiento del secreto profesional o el régimen sancionador se deberán regular en la norma de transposición.

La Ley 10/2010, de 28 de abril, de prevención del blanqueo de capitales y de la financiación del terrorismo, da cumplimiento a las exigencias de la normativa europea, regulando una serie de obligaciones que han de cumplir los sujetos obligados, entre los que se encuentran los asesores fiscales y otros profesionales, para que el sistema financiero y otros sectores de actividad económica no sean utilizados para blanquear el dinero procedente de actividades delictivas. En el artículo se exponen los conceptos básicos sobre la prevención del blanqueo de capitales, la consideración del asesor fiscal como sujeto obligado, las obligaciones a las que le somete la normativa vigente, y el régimen sancionador aplicable en el caso de su incumplimiento. Se exponen también dos temas que afectan directamente al asesor, como la aplicación del secreto profesional respecto de la información que conozcan de sus clientes, y las consecuencias que puedan derivarse en el ámbito penal del incumplimiento de las normas administrativas de prevención.

El autor considera que la competencia fiscal en materia de imposición directa es legítima en cuanto que los Estados miembros no han cedido su soberanía fiscal salvo en materia de fusiones y figuras análogas; matrices y filiales; intereses y cánones; fiscalidad del ahorro; y de prohibición de ayudas de Estado. Por consiguiente, dada la libertad de movimiento con que cuentan los Estados miembros para realizar conductas de competencia fiscal a la baja que podrían calificarse de desleales sería deseable intensificar esfuerzos para conseguir una regulación básica o de mínimos a través de un doble marco de actuación. A nivel internacional propone el autor la firma de un Convenio multilateral de intercambio de información sin limitaciones por el secreto bancario. Mientras que en la esfera comunitaria sería deseable que se dictase una Directiva sobre la imposición directa de los no residentes al objeto de conseguir avanzar en la armonización de los sistemas tributarios europeos y restar protagonismo al Tribunal de Justicia de la Unión Europea en este terreno.

En el presente artículo se trata de explorar, sobre la base de instituciones jurídicas previas, las posibilidades de que el Ministerio Fiscal pueda intensificar su rol de interlocutor con las Cortes Generales cuando en un proceso penal concurra prueba de inteligencia, de modo tal que se ponderen con mayor precisión los bienes jurídicos protegidos, buscando un mejor equilibrio entre las garant´ías de la persona encartada y el secreto de Estado.

En el trabajo se propone analizar la relevancia que tiene dar transparencia a toda la información vinculada a las brechas de género y demás datos referidos a mujeres en la forma propuesta por la Organización de Estados Americanos en la última Ley Modelo de Acceso a la Información Pública 2.0. del año 2020. Dichos datos deben ser puestos por los Estados a disposición de la ciudadanía como mecanismo propio de la democracia con el objetivo de contribuir a erradicar la situación de histórica y estructural desigualdad en la que se encuentran las mujeres en todo el mundo, aún aquellos países que lo han incluido como una de sus políticas de gobierno. Se destaca en el trabajo también la importancia que tiene la información fiscal, es decir la que obra en las Administraciones Tributarias, en este proceso y el impedimento que constituye el secreto fiscal para acceder a la misma. Lo que impide este instituto es acceder a información económica y patrimonial, que es esencial en los objetivos antes aludidos.

Este trabajo ha sido seleccionado y ha obtenido el Accésit Premio Estudios Financieros 2003 en la Modalidad de Tributación. A pesar de que nuestro ordenamiento no ha definido ni regulado la profesión de asesor fiscal, ésta puede considerarse una profesión liberal, de las denominadas libres o no sujetas, no titulada y en proceso de formación. El asesor fiscal es un profesional liberal porque se dan en él las características que tradicionalmente se han venido atribuyendo a los mismos, como la necesidad de una formación especializada, la independencia en el ejercicio y su control por la autorregulación, la confianza, que impregna la relación del profesional con su cliente, y la consiguiente confidencialidad y secreto que se imponen al profesional, la función social que el profesional lleva a cabo, la onerosidad, la honorabilidad y, consecuencia de todo ello, la necesidad del respeto de una deontología. La ausencia de definición legal supone un vacío perjudicial para los propios profesionales, así como para los contribuyentes y la Administración, que ha contribuido al incremento de personas poco cualificadas que, sin control, ejercen una función cada día más demandada, aunque en ningún caso su intervención haya sido regulada como obligatoria. Será el legislador quien decida cuándo y de qué manera regular esta profesión, pero mientras tanto, los que se dediquen a la misma, por su condición de profesionales y por la función que la sociedad de hecho les encomienda, están obligados a respetar unas normas éticas o deontología profesional.

El Dictamen Fiscal, compuesto por don Pedro Rodríguez Campomanes y refrendado por el ConsejoExtraordinario, sirvió de instrumento jurídico a Carlos III para expulsar a los Jesuitas del Reino de España y susIndias. La tesis de la participación de los Jesuitas -como fautores- en el motín de la semana santa de 1766 en Madrid,así como su supuesta tutela respecto a los pasquines ilícitos de aquellos días, sirvieron como punto de partida para laPesquisa Secreta que concluiría con la redacción del informe judicial del Conde de Campomanes y el precipitadoextrañamiento de los Jesuitas en España. De allí que revisitar los 172 folios del Dictamen -dejando lugar a la voz desu autor y de los testigos de la Pesquisa- consentirá ajustar la percepción de este lugar de la memoria colectiva,permitiendo recordar o, quizás, descubrir los parámetros sociales, culturales y jurídicos que formaban el imaginariode su relator y de las personas interpeladas de entonces y de hoy.

En este trabajo se abordan dos cuestiones cruciales que han emergido de modo inocultable durante crisis: la “fuga” de capitales” y su indispensable instrumento, los “paraísos fiscales” (“jurisdicciones del secreto”). Se pone atención en primer lugar en las enormes transferencias “Sur-Norte”, que reiteradamente alcanzan su nivel más alto en períodos de crisis como el presente. En segundo lugar, el carácter dañino de los flujos ilícitos de capital y la grave erosión a la que condenan a sus sistemas fiscales. En gran medida consecuencia de la sustancialmente libre y opaca actuación de las firmas multinacionales y las corporaciones financieras globales. El análisis de estas operaciones, al mismo tiempo que difícil, resulta central para explicar la opacidad de las finanzas globalizadas, la conducta financiera y tributaria de las firmas multinacionales y, en definitiva, los enormes drenajes de recursos y la gran volatilidad de los flujos a los que están sometidas las economías del “Sur”.

En los últimos años se han intensificado las actuaciones de la Administración tributaria en relación con los despachos profesionales de abogados, tanto en el ámbito de la obtención de información previo requerimiento a los juzgados y tribunales o a los colegios profesionales, como, sobre todo, en el ámbito de la inspección tributaria. En este trabajo se trata de analizar las garantías que, sobre todo desde la óptica del secreto profesional del abogado, deben cumplir las entradas y registros en los despachos de abogados. Para ello, se parte del examen de la jurisprudencia interna sobre la configuración del domicilio constitucionalmente protegido y su extensión a las personas jurídicas, habida cuenta de que el ejercicio de la abogacía se va a organizar en muchas ocasiones a través de sociedades de profesionales o de personas jurídicas. Se continúa con el examen de la jurisprudencia del Tribunal Europeo de Derechos Humanos recaída, sobre todo, en relación con la inspección fiscal de los despachos de abogados y se concluye el trabajo a la luz de las garantías desarrolladas por la citada jurisprudencia europea con una reflexión relativa a nuestro derecho interno.

Republic Act 11223, known as the Universal Health Care (UHC) Act, has a triple goal of providing quality healthcare services that are equitable, accessible and cost-effective for all Filipinos. At long last, no longer would health care reform have to be re-invented as new DOH Administrative Orders or Executive Orders, which changes not only with every new Presidency, but in fact with every new Secretary of Health (recall the “Integrated Public Health System of 1983”, “Health Sector Reform Agenda of 1999”, the “FOURmula ONE for Health of 2005”, the “FOURmula ONE Plus for Health of 2019” programs). Finally, we now have a law that mandates lasting health care reform which are multi-administration in length, and multi-sectoral in scope. With this new law, however, we now have to accept the dirty little secrets that all past health care reform programs have learned. That medical science alone is not enough to bring about lasting improvements in the mortalities and morbidities for every Filipino man, woman, and child. That every new advancement in medicine, vaccination, therapy, or diagnostics, have actually been met with: new schemes for fraud; new opportunities for program failures due to increasing infrastructure demands including more electricity, more expensive machines, faster internet access, and others; and new healthcare workers who become overworked, under-compensated, and even under-protected from politicians and patients who attack the new advances due to ignorance or unfounded fears. As the old adage goes, the correct naming of a problem is 50% of the solution. Fortunately, just as the dirty little secret have metamorphosed with each medical science improvement, so have Information Technology, Behavior Science, Management Science, Economic Evaluation science, and Criminology also improved. Thus, the modern Evidence-Based Policy (EBP) development must actively supplement medical science with these other sciences to ensure that the promise of better, safer, and more cost-effective improvements in mortality and morbidity is actually enjoyed by all beneficiaries. As the main steward of health, the Department of Health (DOH) takes the lead in detailing the operationalization of the Law, hence, formulating the prescribed provisions of the Implementing Rules and Regulations (IRR). Because we need to ensure the success of this Law, it is imperative for DOH to use evidence-based policy tools and papers, and to yield consensus recommendations from all involved stakeholders. Hence, the UP Manila Health Policy Development Hub, having the special niche as a multi-science policy research group, was granted the AHEAD-HPSR funding to generate evidences as inputs in crafting the UHC Act IRR. The 15 policy papers in this issue formed part of the expected products from a research grant on “Development of Policy Notes or Evidence Summaries” submitted by the University of the Philippines Manila Health Policy Development Hub (UPM HPDH), otherwise known as Policy Hub, to the AHEAD-HPSR program of DOH in 2018. Created in 2015, UPM HPDH is a think tank and network of health policy advocates, analysts, and multidisciplinary researchers under the Office of the Chancellor of the University of the Philippines Manila and aims to be a national leader in formulating policy statements based on empirical, unbiased data, and appropriate statistical and policy analysis, to aid in the implementation of policy in different local settings. Since its establishment, the Policy Hub has conducted policy round table discussions on high impact and controversial health policies, provided trainings for policy makers and students, held special mentoring sessions with policy analysts, formed technical working groups for policy analysis that included critical assessment of evidence, dissemination and publication, among others. With the ubiquitous presence of fake news and other unreliable health information accessible to the public in the internet and social media, the Policy Hub aims to provide reliable and evidence-based health policy analyses and statements as an act of responsive public service and advocacy. This special issue of the journal contains position papers and policy statements that generated evidence summaries and consensus recommendations as inputs for the IRR of the UHC Act of 2020. These 15 policy papers focus on salient features of the UHC Act that revolve on the following: addressing primary care inequities; contracting out of health services for province-level integration of healthcare system; determining hospital bed capacity; gaps and gray areas identified in the IRR; criteria for population versus Individual-based health services; rationalizing health personnel financing schemes; third party accreditation; equitable health investment; return service agreement; and, include vital health concerns drawn from other health-related laws such as mental health and oral health that are integral part of the healthcare services in the UHC Act. Producing evidence-based data and information in aid of legislation is evolving as a standard in developing sound health policy and decision.1 We all know the power that a state-sponsored health policy exudes. It significantly influences how health is distributed, accessed, and acquired. Thus, a health policy evidenced by the sciences, if deployed properly with strong political will, certainly leads to healthy and happy citizens. The policy papers in this special issue embody a collaboration between UP Manila and DOH. A collaboration that could serve as a model wherein a health sciences academic institution and a national health agency of the government worked in synergy towards a public health policy that balances population health, scientific evidences, and fiscal and risk management. This was the first formal application of evidence-based policy (EBP) development between DOH, UP Manila, and stakeholders for evidence-informed and unbiased policy making. Evidence-based policy (EBP) development “refers to an approach that levers the best available objective evidence from research to identify and understand issues so that policies can be crafted by decision makers that will deliver desired outcomes effectively, with a minimal margin of error and reduced risk of unintended consequences.”2 The rationale therefore for EBP, is to advocate a more systematic approach that is both rigorous and encompassing to inform the policy process.3 Its objective consequently is not to produce the solutions; rather it is to utilize the best evidences, to provide credible information and analysis as a tool in policy making.2 As it uses these clear, unbiased and objective EBP policies, front line implementers can better contextualize, augment and deliver the intended health and health related improvements, by reducing uncertainty, increasing consistency, and providing accountability. We assert that the 15 policy papers contained in this special issue are products of EBP development and were meant to produce grounded data and information from the best scientific evidences and actual stakeholder experiences, that minimize and even prevent fraud, program failures, and worker fatigue and demoralization, so that we will finally attain true universal health care for all Filipinos in all stages and walks of life. Leonardo R. Estacio, Jr., MCD, MPH, PhD Dean College of Arts and Sciences University of the Philippines Manila Hilton Y. Lam, MHA, PhD Director Institute of Health Policy and Development Studies National Institutes of Health University of the Philippines Manila REFERENCES Brownson RC, Chriqui JF, Stamatakis KA. Understanding evidence-based public health policy. Am J Public Health. 2009 Sep; 99(9):1576-83.doi:10.2105/AJPH.2008.156224. Townsend T, Kunimoto B. Capacity, Collaboration and Culture: The Future of the Policy Research Function in the Government of Canada [Internet]. 2014 [cited 2020 Nov]. Available from: Sutcliffe S, Court J. Evidence-Based Policy Making. Overseas Development Institute. November 2005 [cited 2020 Nov]. Available from: https://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion- files/3683.pdf

La noticia de hace unas semanas, referida a la interceptación telefónica sufrida por el congresista Luis Galarreta revela otra realidad de que el derecho a la privacidad de las comunicaciones en el Perú es meramente nominal pues no es respetado ni por el propio Estado, y que además de la afectación de los derechos del citado congresista, constatamos lo indefenso que se encuentra el ciudadano común frente al poder de los fiscales y jueces. Esto nos lleva a preguntarnos sobre cuántas personas que jamás han cometido un delito están siendo escuchadas debido a que, sin mayor diligencia, se les ha levantado el secreto a las comunicaciones por el simple hecho de que ocasionalmente sus números telefónicos aparecieron en el reporte de llamadas de quien está siendo investigado por un ilícito penal.

BASTARDYAll children born before matrimony, or so long after the death of the husband as to render it impossible that the child could be begotten by him, are bastards.– Cro. Jac. 451William Toone: The Magistrates Manual, 1817 (66)On 4 September 1832, the body of a newborn baby boy was found washed up on the shore at the port town of Fremantle, Western Australia. As the result of an inquest into the child’s suspicious death, a 20-year-old, unmarried woman named Mary Summerland was accused of concealing his birth. In October 2014, 25-year-old Irish backpacker Caroline Quinn faced court in Perth, Western Australia, over claims that she concealed the birth of her stillborn child after giving birth in the remote north west town of Halls Creek during May of the same year. Both women denied the existence of their children, both appear to have given birth to their “illegitimate” babies alone, and both women claimed that they did not know that they had ever been pregnant at all. In addition, both women hid the body of their dead child for several days while the people they lived with or were close to, did not appear to notice that the mother of the child had had a baby. In neither case did any person associated with either woman seek to look for the missing child after it had been born.Despite occurring 182 years apart, the striking similarities between these cases could lead to the assumption that it is almost as if there were a written script of behaviour that would explain the actions of both young women. Close examination of the laws surrounding child murder, infanticide and concealment of birth reveals evidence of similar behaviours being enacted by women as far back as the 1600s (and earlier), and all are shaped in response to the legal frameworks that prosecuted women who gave birth outside of marriage.This article traces the history of child murder law from its formation in England in the 1600s and explores how early moral assumptions concerning unmarried mothers echoed through the lived experiences of women who killed their illegitimate babies in colonial Western Australia, and continue to resonate in the treatment of, and legal response to, women accused of similar crimes in the present day. The Unlicensed ChildThe unlicensed child is a term coined by Swain and Howe to more accurately define the social matrix faced by single women and their children in Australia. The term seeks to emphasise the repressive and controlling religious, legal and social pressures that acted on Australian women who had children outside marriage until the mid-1970s (xxi, 1, 92, 94). For the purposes of this article, I extend Swain and Howe’s term the unlicensed child to coin the term the unlicensed mother. Following on from Swain and Howe’s definition, if the children of unmarried mothers did not have a license to be born, it is essential to acknowledge that their mothers did not have a license to give birth. Women who had children without social and legal sanction gave birth within a society that did not allocate them “permission” to be mothers, something that the corporeality of pregnancy made it impossible for them not to be. Their own bodies—and the bodies of the babies growing inside them—betrayed them. Unlicensed mothers were punished socially, religiously, legally and financially, and their children were considered sinful and inferior to children who had married parents simply because they had been born (Scheper-Hughes 410). This unspoken lack of authorisation to experience the unavoidably innate physicality of pregnancy, birth and motherhood, in turn implies that, until recently unmarried mothers did not have license to be mothers. Two MothersAll that remains of the “case” of Mary Summerland is a file archived at the State Records Office of Western Australia under the title CONS 3472, Item 10: Rex V Mary Summerland. Yet revealed within those sparse documents is a story echoed by the events surrounding Caroline Quinn nearly two hundred years later. In September 1832, Mary Summerland was an unmarried domestic servant living and working in Fremantle when the body of a baby was found lying on a beach very close to the settlement. Western Australia had only been colonized by the British in 1829. The discovery of the body of an infant in such a tiny village (colonial Fremantle had a population of only 436 women and girls out of 1341 non-Aboriginal emigrants) (Gardiner) set in motion an inquest that resulted in Mary Summerland being investigated over the suspicious death of the child.The records suggest that Mary may have given birth, apparently alone, over a week prior to the corpse of the baby being discovered, yet no one in Fremantle, including her employer and her family, appeared to have noticed that Mary might have been pregnant, or that she had given birth to a child. When Mary Summerland was eventually accused of giving birth to the baby, she strongly denied that she had ever been pregnant, and denied being the mother of the child. It is not known how her infant ended up being disposed of in the ocean. It is also not known if Mary was eventually charged with concealment or child murder, but in either scenario, the case against her was dismissed as “no true bill” when she faced her trial. The details publically available on the case of Caroline Quinn are also sparse. Even the sex of her child has not been revealed in any of the media coverage of the event. Yet examination of the limited details available on her charge of “concealment of birth” reveal similarities between her behaviours and those of Mary Summerland.In May 2014 Caroline Quinn had been “travelling with friends in the Kimberly region of Western Australia” (Lee), and, just as Mary did, Caroline claims she “did not realise that she was pregnant” when she went into labour (Independent.ie). She appears, like Mary Summerland, to have given birth alone, and also like Mary, when her child died due to unexplained circumstances she hid the corpse for several days. Also echoing Mary’s story, no person in the sparsely populated Hall’s Creek community (the town has a populace of 1,211) or any friends in Caroline’s circle of acquaintances appears to have noticed her pregnancy, nor did they realise that she had given birth to a baby until the body of the child was discovered hidden in a hotel room several days after her or his birth. The media records are unclear as to whether Caroline revealed her condition to her friends or whether they “discovered” the body without her assistance. The case was not brought to the attention of authorities until Caroline’s friends took her to receive medical attention at the local hospital and staff there notified the police.Media coverage of the death of Caroline Quinn’s baby suggests her child was stillborn or died soon after birth. As of 13 August 2014 Caroline was granted leave by the Chief Magistrate to return home to Ireland while she awaited her trial, as “without trivialising the matter, nothing more serious was alleged than the concealing of the birth” (Collins, "Irish Woman"). Caroline Quinn was not required to return to Australia to appear at her trial and when the case was presented at the Perth Magistrates Court on Thursday 2 October, all charges against her were dropped as the prosecutor felt “it was not in the public interest” to proceed with legal action (Collins, "Case").Statutory MarginalisationTo understand the similarities between the behaviours of, and legal and medical response to, Mary Summerland and Caroline Quinn, it is important to situate the deaths of their children within the wider context of child murder, concealment of birth and “bastardy” law. Tracing the development of these methods of law-making clarifies the parallels between much of the child murder, infanticide and concealment of birth narrative that has occurred in Western Australia since non-Aboriginal settlement.Despite the isolated nature of Western Australia, the nearly 400 years since the law was formed in England, and the extremely remote rural locations where both these women lived and worked, their stories are remarkably alike. It is almost as if there were a written script and each member of the cast knew what role to play: both Mary and Caroline knew to hide their pregnancies, to deny the overwhelmingly traumatic experience of giving birth alone, and to conceal the corpses of their babies. The fathers of their children appear to have cut off any connection to the women or their child. The family, friends, or employers of the parents of the dead babies knew to pretend that they did not know that the mother was pregnant or who the father was. The police and medical officers knew to charge these women and to collect evidence that could be used to simultaneously meet the needs of the both prosecution and the defence when the cases were brought to trial.In reference to Mary Summerland’s case, in colonial Western Australia when a woman gave birth to an infant who died under suspicious circumstances, she could be prosecuted with two charges: “child murder” and/or “concealment of birth”. It is suggestive that Mary may have been charged with both. The laws regarding these two offences were focused almost exclusively on the deaths of unlicensed children and were so deeply interconnected they are difficult to untangle. For Probyn, shame pierces the centre of who we think we are, “what makes it remarkable is that it reveals with precision our values, hopes and aspirations, beyond the generalities of good manners and cultured norms” (x). Dipping into the streams of legal and medical discourse that flow back to the seventeenth century highlights the pervasiveness of discourses marginalising single women and their children. This situates Mary Summerland and Caroline Quinn within a ‘burden on society’ narrative of guilt, blame and shame that has been in circulation for over 500 years, and continues to resonate in the present (Coull).An Act to Prevent the Destroying and Murthering of Bastard ChildrenIn England prior to the 17th century, penalties for extramarital sex, the birth and/or maintenance of unlicensed children or for committing child murder were expressed through church courts (Damme 2-6; Rapaport 548; Butler 61; Hoffer and Hull 3-4). Discussion of how the punishment of child murder left the religious sphere and came to be regulated by secular laws that were focused exclusively on the unlicensed mother points to two main arguments: firstly, the patriarchal response to unlicensed (particularly female) sexuality; and secondly, a moral panic regarding a perceived rise in unlicensed pregnancies in women of the lower classes, and the resulting financial burden placed on local parishes to support unwanted, unlicensed children (Rapaport 532, 48-52; McMahon XVII, 126-29; Osborne 49; Meyer 3-8 of 14). In many respects, as Meyer suggests, “the legal system subtly encouraged neonaticide through its nearly universally negative treatment of bastard children” (240).The first of these “personal control laws” (Hoffer and Hull 13) was the Old Poor Law created by Henry VIII in 1533, and put in place to regulate all members of English society who needed to rely on the financial assistance of the parish to survive. Prior to 1533, “by custom the children of the rich depended on their relations, while the ‘fatherless poor’ relied on the charity of the monastic institutions and the municipalities” (Teichman 60-61). Its implementation marks the historical point where the state began to take responsibility for maintenance of the poor away from the church by holding communities responsible for “the problem of destitution” (Teichman 60-61; Meyer 243).The establishment of the poor law system of relief created a hierarchy of poverty in which some poor people, such as those suffering from sickness or those who were old, were seen as worthy of receiving support, while others, who were destitute as a result of “debauchery” or other self-inflicted means were seen as undeserving and sent to a house of correction or common gaol. Underprivileged, unlicensed mothers and their children were seen to be part of the category of recipients unfit for help (Jackson 31). Burdens on SocietyIt was in response to the narrative of poor unlicensed women and their children being undeserving fiscal burdens on law abiding, financially stretched community members that in 1576 a law targeted specifically at holding genetic parents responsible for the financial maintenance of unlicensed children entered the secular courts for the first time. Called the Elizabethan Poor Law it was enacted in response to the concerns of local parishes who felt that, due to the expenses exacted by the poor laws, they were being burdened with the care of a greatly increased number of unlicensed children (Jackson 30; Meyer 5-6; Teichman 61). While the 1576 legislation prosecuted both parents of unlicensed children, McMahon interprets the law as being created in response to a blend of moral and economic forces, undergirded by a deep, collective fear of illegitimacy (McMahon 128). By the 1570s “unwed mothers were routinely whipped and sent to prison” (Meyer 242) and “guardians of the poor” could force unlicensed mothers to wear a “badge” (Teichman 63). Yet surprisingly, while parishes felt that numbers of unlicensed children were increasing, no concomitant rise was actually recorded (McMahon 128).The most damning evidence of the failure of this law, was the surging incidence of infanticide following its implementation (Rapaport 548-49; Hoffer and Hull 11-13). After 1576 the number of women prosecuted for infanticide increased by 225 percent. Convictions resulting in unlicensed mothers being executed also rose (Meyer 246; Hoffer and Hull 8, 18).Infanticide IncreasesBy 1624 the level of infanticide in local communities was deemed to be so great An Act to Prevent the Destroying and Murthering of Bastard Children was created. The Act made child murder a “sex-specific crime”, focused exclusively on the unlicensed mother, who if found guilty of the offence was punished by death. Probyn suggests that “shame is intimately social” (77) and indeed, the wording of An Act to Prevent highlights the remarkably similar behaviours enacted by single women desperate to avoid the shame and criminal implication linked to the social position of unlicensed mother: Whereas many lewd Women that have been delivered of Bastard Children, to avoyd their shame and to escape punishment [my italics], doe secretlie bury, or conceale the Death of their Children, and after if the child be found dead the said Women doe alleadge that the said Children were borne dead;…For the preventing therefore of this great Mischiefe…if any Woman…be delivered of any issue of the Body, Male or Female, which being born alive, should by the Lawes of this Realm be a bastard, and that she endeavour privatlie either by drowning or secret burying thereof, or any other way, either by herselfe of the procuring of others, soe to conceale the Death thereof, as that it may not come to light, whether it be borne alive or not, but be concealed, in every such Case the Mother so offending shall suffer Death… (Davies 214; O'Donovan 259; Law Reform Commission of Western Australia 104; Osborne 49; Rose 1-2; Rapaport 548). An Act to Prevent also “contained an extraordinary provision which was a reversion of the ordinary common law presumption of dead birth” (Davies 214), removing the burden of proof from the prosecution and placing it on the defence (Francus 133; McMahon 128; Meyer 2 of 14). The implication being that if the dead body of a newborn, unlicensed baby was found hidden, it was automatically assumed that the child had been murdered by their mother (Law Reform Commission of Western Australia 104; Osborne 49; Rapaport 549-50; Francus 133). This made the Act unusual in that “the offence involved was the concealment of death rather than the death itself” (O'Donovan 259). The only way an unlicensed mother charged with child murder was able to avoid capital punishment was to produce at least one witness to give evidence that the child was “borne dead” (Law Reform Commission of Western Australia 104; Meyer 238; McMahon 126-27).Remarkable SimilaritiesClearly, the objective of An Act to Prevent was not simply to preserve infant life. It is suggestive that it was enacted in response to women wishing to avoid the legal, social, corporal and religious punishment highlighted by the implementation of the poor law legislation enacted throughout earlier centuries. It is also suggestive that these pressures were so powerful that threat of death if found guilty of killing their neonate baby was not enough to deter women from concealing their unlicensed pregnancies and committing child murder. Strikingly analogous to the behaviours of Mary Summerland in 19th century colonial Western Australia, and Caroline Quinn in 2014, the self-preservation implicit in the “strategies of secrecy” (Gowing 87) surrounding unlicensed birth and child murder often left the mother of a dead baby as the only witness to her baby’s death (McMahon xvii 49-50).An Act to Prevent set in motion the legislation that was eventually used to prosecute Mary Summerland in colonial Western Australia (Jackson 7, Davies, 213) and remnants of it still linger in the present where they have been incorporated into the ‘concealment of birth law’ that prosecuted Caroline Quinn (Legal Online TLA [10.1.182]).Changing the ‘Script’Shame runs like a viral code through the centuries to resonate within the legal response to women who committed infanticide in colonial Western Australia. It continues on through the behaviours of, and legal responses to, the story of Caroline Quinn and her child. As Probyn observes, “shame reminds us about the promises we keep to ourselves” in turn revealing our desire for belonging and elements of our deepest fears (p. x). While Caroline may live in a society that no longer outwardly condemns women who give birth outside of marriage, it is fascinating that the suite of behaviours manifested in response to her pregnancy and the birth of her child—by herself, her friends, and the wider community—can be linked to the narratives surrounding the formation of “child murder” and “concealment” law nearly 400 years earlier. Caroline’s narrative also encompasses similar behaviours enacted by Mary Summerland in 1832, in particular that Caroline knew to say that her child was “born dead” and that she had merely concealed her or his body—nothing more. This behaviour appears to have secured the release of both women as although both Mary and Caroline faced criminal investigation, neither was convicted of any crime. Yet, neither of these women or their small communities were alone in their responses. My research has uncovered 55 cases linked to child murder in Western Australia and the people involved in all of these incidences share unusually similar behaviours (Gardiner). Perhaps, it is only through the wider community becoming aware of the resonance of child murder law echoing through the centuries, that certain women who are pregnant with unwanted children will be able to write a different script for themselves, and their “unlicensed” children. ReferencesButler, Sara, M. "A Case of Indifference? Child Murder in Later Medieval England." Journal of Women's History 19.4 (2007): 59-82. Collins, Padraig. "Case against Irish Woman for Concealing Birth Dropped." The Irish Times 2 Oct. 2014. ---. "Irish Woman Held for Hiding Birth in Australia Allowed Return Home." The Irish Times 13 Aug. 2014. Coull, Kim. “The Womb Artist – A Novel: Translating Late Discovery Adoptee Pre-Verbal Trauma into Narrative”. Dissertation. Perth, WA: Edith Cowan University, 2014.Damme, Catherine. "Infanticide: The Worth of an Infant under Law." Medical History 22.1 (1978): 1-24. Davies, D.S. "Child-Killing in English Law." The Modern Law Review 1.3 (1937): 203-23. Dickinson, J.R., and J.A. Sharpe. "Infanticide in Early Modern England: The Court of Great Sessions at Chester, 1650-1800." Infanticide: Historical Perspectives on Child Murder and Concealment, 1550-2000. Ed. Mark Jackson. Hants: Ashgate, 2002. 35-51.Francus, Marilyn. "Monstrous Mothers, Monstrous Societies: Infanticide and the Rule of Law in Restoration and Eighteenth-Century England." Eighteenth-Century Life 21.2 (1997): 133-56. Gardiner, Amanda. "Sex, Death and Desperation: Infanticide, Neonaticide and Concealment of Birth in Colonial Western Australia." Dissertation. Perth, WA: Edith Cowan University, 2014.Gowing, Laura. "Secret Births and Infanticide in Seventeenth-Century England." Past & Present 156 (1997): 87-115. Hoffer, Peter C., and N.E.H. Hull. Murdering Mothers: Infanticide in England and New England 1558-1803. New York: New York University Press, 1984. Independent.ie. "Irish Woman Facing Up to Two Years in Jail for Concealing Death of Her Baby in Australia." 8 Aug. 2014. Law Reform Commission of Western Australia. "Chapter 3: Manslaughter and Other Homicide Offences." Review of the Law of Homicide: Final Report. Perth: Law Reform Commission of Western Australia, 2007. 85-117.Lee, Sally. "Irish Backpacker Charged over the Death of a Baby She Gave Birth to While Travelling in the Australia [sic] Outback." Daily Mail 8 Aug. 2014. Legal Online. "The Laws of Australia." Thomson Reuters 2010. McMahon, Vanessa. Murder in Shakespeare's England. London: Hambledon and London, 2004. Meyer, Jon'a. "Unintended Consequences for the Youngest Victims: The Role of Law in Encouraging Neonaticide from the Seventeenth to Nineteenth Centuries." Criminal Justice Studies 18.3 (2005): 237-54. O'Donovan, K. "The Medicalisation of Infanticide." Criminal Law Review (May 1984): 259-64. Osborne, Judith A. "The Crime of Infanticide: Throwing Out the Baby with the Bathwater." Canadian Journal of Family Law 6 (1987): 47-59. Rapaport, Elizabeth. "Mad Women and Desperate Girls: Infanticide and Child Murder in Law and Myth." Fordham Urban Law Journal 33.2 (2006): 527-69.Rose, Lionel. The Massacre of the Innocents: Infanticide in Britain, 1800-1939. London: Routledge & Kegan, 1986. Scheper-Hughes, Nancy. Death without Weeping: The Violence of Everyday Life in Brazil. Los Angeles: University of California Press, 1992. Swain, Shurlee, and Renate Howe. Single Mothers and Their Children: Disposal, Punishment and Survival in Australia. Cambridge: Cambridge University Press, 1995. Teichman, Jenny. Illegitimacy: An Examination of Bastardy. Oxford: Cornell University Press, 1982. Toone, William. The Magistrate's Manual: Or a Summary of the Duties and Powers of a Justice of the Peace. 2nd ed. London: Joseph Butterworth and Son, 1817.