Rules on independence and responsibility regarding auditing, tax advice, accountancy, account certification services and legal services
This study maps the rules on independence and responsibility that are applicable at national, EU, and international level that govern 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. This document was prepared for Policy Department A at the request of the Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA).
Studie
Ekstern forfatter
Ian ROXAN (LSE), Saipriya KAMATH (LSE), Willem Pieter DE GROEN (CEPS) ; Research support: Katharina EHRHART (LSE Enterprise)
Om dette dokument
Type af publikation
Nøgleord
- Amerika
- Amerikas Forenede Stater
- bankhemmelighed
- Cypern
- De Britiske Jomfruøer
- DEN EUROPÆISKE UNION
- Det Forenede Kongerige
- EU-institutioner og EU-forvaltning
- Europa
- FINANSER
- finansiel revision
- finansielle bestemmelser
- fri kapitalbevægelighed
- gennemsigtighed i beslutningsprocessen
- GEOGRAFI
- hvidvaskning af penge
- juridisk rådgiver
- kapitalflugt
- kredit- og finansinstitutter
- LOVBESTEMMELSER
- Luxembourg
- oversøiske lande og territorier
- politisk geografi
- regnskabsforvaltning
- retsvæsen
- Schweiz
- skatteforhold
- skattesvig
- skatteunddragelse
- strafferet
- Tyskland
- VIRKSOMHEDER OG KONKURRENCE
- økonomisk geografi