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).
Studiu
Autor extern
Willem Pieter DE GROEN (CEPS)
Despre acest document
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Cuvânt-cheie
- Africa
- America
- ANGAJARE ÎN MUNCĂ ŞI CONDIŢII DE MUNCĂ
- comisie a Parlamentului European
- competență jurisdicțională
- consilier juridic
- DREPT
- drept penal
- evaziune fiscală
- FINANŢE
- fiscalitate
- fraudă
- fraudă fiscală
- GEOGRAFIE
- geografie economică
- geografie politică
- Instituțiile Uniunii Europene și funcția publică europeană
- Insulele Virgine Britanice
- libera circulaţie a capitalului
- lupta împotriva criminalității
- organizarea sistemului juridic
- Panama
- piaţa muncii
- POLITICĂ
- PROBLEME SOCIALE
- putere executivă şi administraţie publică
- Seychelles
- specialist
- spălarea banilor
- transparență administrativă
- UNIUNEA EUROPEANĂ
- viaţă socială
- ţări şi teritorii străine