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The original full study on the Commission's use of consultants in the preparation of legislation was carried out by the Centre for Strategy & Evaluation Services (CSES) in 2022. It examines the European Commission's use of consultants over the past 10 years, its evolution and extent, and considers the budgetary, legal and political implications raised by the current practice.

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 ...

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 ...