An overview of shell companies in the European Union
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17-10-2018
In April 2018, the European Parliament's Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) requested a study on shell companies in the EU. In response to this request, the Ex-Post Evaluation Unit (EVAL) and the European Added Value Unit (EAVA) of the European Parliamentary Research Service (EPRS) prepared this study. The study aims to contribute to a better understanding of the phenomenon of shell companies in the European Union. In particular, it approaches the issue through a set of ‘proxy’ indicators at a member state level. It proceeds by presenting main risks associated with the shell companies. Finally, if presents policies aiming at mitigating these identified risks.
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- administrativt samarbejde
- DEN EUROPÆISKE UNION
- EU-institutioner og EU-forvaltning
- EU-medlemsstat
- europæisk integration
- europæisk statsborgerskab
- FINANSER
- fri kapitalbevægelighed
- GEOGRAFI
- hvidvaskning af penge
- information og informationsbehandling
- interinstitutionelt samarbejde (EU)
- international ret
- INTERNATIONALE RELATIONER
- internationalt samarbejde
- LOVBESTEMMELSER
- nationalitet
- offentlighed i forvaltningen
- POLITIK
- samarbejdspolitik
- skatteforhold
- skattepolitik
- skattesvig
- skatteunddragelse
- strafferet
- styreformer
- tredjeland
- UDDANNELSE OG KOMMUNIKATION
- udveksling af information
- udøvende magt og offentlig forvaltning
- økonomisk geografi