The Role of the Financial Sector in Tax Planning
Estudo
20-05-2016
This document was prepared by Policy Department A at the request of the TAXE2 Special Committee of the European Parliament. The study reviews common principles behind financial sector practices that may feature in tax avoidance or evasion. Mechanisms include the exploitation of mismatches in international taxation and financial sophistication; and the exploitation of the qualification of corporate cash flows. The paper issues concrete recommendations with respect to international cooperation, and the completion of Banking Union.
Estudo
Autor externo
Karel Volckaert
Sobre este documento
Tipo de publicação
Palavra-chave
- custo de transferência
- DIREITO
- direito penal
- EMPRESAS E CONCORRÊNCIA
- evasão fiscal
- FINANÇAS
- fiscalidade
- fraude fiscal
- imposto sobre as sociedades
- instituição financeira
- instituições financeiras e crédito
- livre circulação de capitais
- organização de empresas
- política fiscal
- serviços financeiros
- ética empresarial