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).
Staidéar
Údar seachtarach
Willem Pieter DE GROEN (CEPS)
Maidir leis an doiciméad seo
Saghas foilseacháin
Réimse beartas
Eochairfhocal
- AIRGEADAS
- An Afraic
- AN tAONTAS EORPACH
- calaois
- CEISTEANNA SÓISIALTA
- Coiste Pharlaimint na hEorpa
- comhairleoir dlí
- comhrac i gcoinne na coireachta
- cumhacht feidhmiúcháin agus seirbhís phoiblí
- cánachas
- DLÍ
- dlí coiriúil
- dlínse
- eagrú an chórais dlí
- FOSTAÍOCHT AGUS DÁLAÍ OIBRE
- geografaíocht eacnamaíoch
- geografaíocht pholaitiúil
- gnóthaí sóisialta
- imghabháil cánach
- institiúidí an AE agus an tseirbhís shibhialta Eorpach
- margadh an tsaothair
- Meiriceá
- Na Séiséil
- oibrí bóna bháin
- Panama
- POLAITÍOCHT
- saorghluaiseacht chaipitil
- sciúradh airgid
- seachaint cánach
- trédhearcacht riaracháin
- tíortha agus críocha thar lear
- TÍREOLAÍOCHT
- Ógh-Oileáin na Breataine