An overview of shell companies in the European Union

Badanie 17-10-2018

In April 2018, the European Parliament's Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) requested a study on shell companies in the EU. In response to this request, the Ex-Post Evaluation Unit (EVAL) and the European Added Value Unit (EAVA) of the European Parliamentary Research Service (EPRS) prepared this study. The study aims to contribute to a better understanding of the phenomenon of shell companies in the European Union. In particular, it approaches the issue through a set of ‘proxy’ indicators at a member state level. It proceeds by presenting main risks associated with the shell companies. Finally, if presents policies aiming at mitigating these identified risks.