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).
Studju
Awtur estern
Ian ROXAN (LSE), Saipriya KAMATH (LSE), Willem Pieter DE GROEN (CEPS) ; Research support: Katharina EHRHART (LSE Enterprise)
Dwar dan id-dokument
Tip ta’ pubblikazzjoni
Qasam tematiku
Kelma għat-tiftix
- Amerika
- awditu finanzjarju
- DRITT
- dritt kriminali
- evażjoni tat-taxxa
- evitar tat-taxxa
- Ewropa
- FINANZI
- il-Gżejjer Verġni Brittaniċi
- il-Lussemburgu
- il-Ġermanja
- IMPRIŻA U KOMPETIZZJONI
- ir-Renju Unit
- istituzzjonijiet finanzjarji u kreditu
- istituzzjonijiet tal-UE u servizz ċivili Ewropew
- konsulent legali
- kontabbiltà
- l-Istati Uniti
- leġiżlazzjoni finanzjarja
- moviment liberu tal-kapital
- organizzazzjoni tal-ġustizzja
- pajjiżi u territorji ekstra-Ewropej
- segretezza bankarja
- Svizzera
- tassazzjoni
- trasparenza fit-teħid ta' deċiżjonijiet
- UNJONI EWROPEA
- Ċipru
- ĠEOGRAFIJA
- ġeografija ekonomika
- ġeografija politika
- ħasil tal-flus
- ħruġ ta’ kapital