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).
Staidéar
Údar seachtarach
Ian ROXAN (LSE), Saipriya KAMATH (LSE), Willem Pieter DE GROEN (CEPS) ; Research support: Katharina EHRHART (LSE Enterprise)
Maidir leis an doiciméad seo
Saghas foilseacháin
Réimse beartas
Eochairfhocal
- AIRGEADAS
- An Chipir
- An Eilvéis
- An Eoraip
- An Ghearmáin
- An Ríocht Aontaithe
- AN tAONTAS EORPACH
- comhairleoir dlí
- cuntasaíocht
- cánachas
- DLÍ
- dlí coiriúil
- eagrú an chórais dlí
- eis-sreabhadh caipitil
- geografaíocht eacnamaíoch
- geografaíocht pholaitiúil
- GNÓ AGUS IOMAÍOCHT
- imghabháil cánach
- iniúchóireacht airgeadais
- institiúidí airgeadais agus creidmheas
- institiúidí an AE agus an tseirbhís shibhialta Eorpach
- Lucsamburg
- Meiriceá
- Na Stáit Aontaithe
- reachtaíocht airgeadais
- rúndacht bhaincéireachta
- saorghluaiseacht chaipitil
- sciúradh airgid
- seachaint cánach
- trédhearcacht i gcinnteoireacht
- tíortha agus críocha thar lear
- TÍREOLAÍOCHT
- Ógh-Oileáin na Breataine