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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 ...

The study sets out, in practical terms, the role of professional associations in the application of Community law. It examines their general characteristics, the nature of their powers, their relationship with their members and their responsibilities for the creation and implementation of ethical rules. It also analyses the case-law of the Court of Justice of the European Communities.