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).
Estudio
Autor externo
Ian ROXAN (LSE), Saipriya KAMATH (LSE), Willem Pieter DE GROEN (CEPS) ; Research support: Katharina EHRHART (LSE Enterprise)
Acerca de este documento
Tipo de publicación
Ámbito político
Palabra clave
- Alemania
- América
- asesor jurídico
- ASUNTOS FINANCIEROS
- auditoría financiera
- blanqueo de dinero
- Chipre
- DERECHO
- Derecho penal
- EMPRESA Y COMPETENCIA
- Estados Unidos
- Europa
- evasión de capitales
- evasión fiscal
- fiscalidad
- fraude fiscal
- GEOGRAFÍA
- geografía económica
- geografía política
- gestión contable
- instituciones de la Unión Europea y función pública europea
- instituciones financieras y de crédito
- Islas Vírgenes Británicas
- libre circulación de capitales
- Luxemburgo
- organización de la justicia
- países y territorios de ultramar
- reglamentación financiera
- Reino Unido
- secreto bancario
- Suiza
- transparencia del proceso decisorio
- UNIÓN EUROPEA