Role of advisors and intermediaries in the schemes revealed in the Panama Papers
The use of offshore entities that facilitate money laundering, tax avoidance and tax evasion undermines the fair distribution of the tax burden in onshore jurisdictions. The Panama Papers shed some light on the activities that are usually conducted in secrecy, with the disclosure of information on 213,634 offshore entities in jurisdictions such as the British Virgin Islands, Panama and the Seychelles. This analysis assesses the role of advisors (tax experts, legal experts, administrators, 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, enforcement). 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).
Estudio
Autor externo
Willem Pieter DE GROEN (CEPS)
Acerca de este documento
Tipo de publicación
Ámbito político
Palabra clave
- América
- asesor jurídico
- ASUNTOS FINANCIEROS
- ASUNTOS SOCIALES
- blanqueo de dinero
- Comisión PE
- competencia jurisdiccional
- DERECHO
- Derecho penal
- empleado
- evasión fiscal
- fiscalidad
- fraude
- fraude fiscal
- GEOGRAFÍA
- geografía económica
- geografía política
- instituciones de la Unión Europea y función pública europea
- Islas Vírgenes Británicas
- libre circulación de capitales
- lucha contra el crimen
- mercado laboral
- organización de la justicia
- Panamá
- países y territorios de ultramar
- poder ejecutivo y administración pública
- Seychelles
- TRABAJO Y EMPLEO
- transparencia administrativa
- UNIÓN EUROPEA
- VIDA POLÍTICA
- vida social
- África