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).
Study
External author
Ian ROXAN (LSE), Saipriya KAMATH (LSE), Willem Pieter DE GROEN (CEPS) ; Research support: Katharina EHRHART (LSE Enterprise)
About this document
Publication type
Keyword
- accounting
- America
- banking secrecy
- British Virgin Islands
- BUSINESS AND COMPETITION
- criminal law
- Cyprus
- economic geography
- EU institutions and European civil service
- Europe
- EUROPEAN UNION
- FINANCE
- financial audit
- financial institutions and credit
- financial legislation
- free movement of capital
- GEOGRAPHY
- Germany
- LAW
- legal adviser
- Luxembourg
- money laundering
- organisation of the legal system
- outflow of capital
- overseas countries and territories
- political geography
- Switzerland
- tax avoidance
- tax evasion
- taxation
- transparency in decision-making
- United Kingdom
- United States