The European Parliament has published two papers examining the role of professional advisers in facilitating money laundering, tax avoidance and tax evasion.
Rules on independence and responsibility regarding auditing, tax advice, accountancy, account certification services and legal services, maps the rules applicable at national, EU and international level governing the service provision by intermediaries such as companies working in auditing, tax advice, accountancy and account certification or by legal advisors (attorneys, solicitors, legal consultants, in-house lawyers, etc.). The mapping forms the basis for policy recommendations to encourage intermediaries to deliver a positive contribution to combatting tax evasion, tax avoidance and money laundering. The jurisdictions covered for this study are the UK, Germany, Luxembourg, Cyprus, Switzerland, British Virgin Islands and the USA (see http://bit.ly/2pkfcMW).
Role of advisors and intermediaries in the schemes revealed in the Panama papers, assesses the role of advisors (tax experts, legal experts, administrators and investment advisors) and intermediaries (law firms, accounting firms, trust companies, banks, etc.) involved in the phases of the identified decision making cycle (advice, creation, maintenance and enforcement), revealed by the Panama papers in offshore jurisdictions such as the British Virgin Islands, Panama and the Seychelles (see http://bit.ly/2q5StEY).
The European Parliament has published two papers examining the role of professional advisers in facilitating money laundering, tax avoidance and tax evasion.
Rules on independence and responsibility regarding auditing, tax advice, accountancy, account certification services and legal services, maps the rules applicable at national, EU and international level governing the service provision by intermediaries such as companies working in auditing, tax advice, accountancy and account certification or by legal advisors (attorneys, solicitors, legal consultants, in-house lawyers, etc.). The mapping forms the basis for policy recommendations to encourage intermediaries to deliver a positive contribution to combatting tax evasion, tax avoidance and money laundering. The jurisdictions covered for this study are the UK, Germany, Luxembourg, Cyprus, Switzerland, British Virgin Islands and the USA (see http://bit.ly/2pkfcMW).
Role of advisors and intermediaries in the schemes revealed in the Panama papers, assesses the role of advisors (tax experts, legal experts, administrators and investment advisors) and intermediaries (law firms, accounting firms, trust companies, banks, etc.) involved in the phases of the identified decision making cycle (advice, creation, maintenance and enforcement), revealed by the Panama papers in offshore jurisdictions such as the British Virgin Islands, Panama and the Seychelles (see http://bit.ly/2q5StEY).
