An overview of shell companies in the European Union
Študija
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.
Študija
O dokumentu
Vrsta publikacije
Ključna beseda
- davčna utaja
- država članica EU
- ekonomska geografija
- EVROPSKA UNIJA
- evropsko državljanstvo
- FINANCE
- fiskalna politika
- GEOGRAFIJA
- graditev Evrope
- informacije in obdelava informacij
- institucije EU in evropska javna uprava
- izmenjava informacij
- IZOBRAŽEVANJE IN KOMUNIKACIJE
- izogibanje plačilu davka
- izvršilna oblast in javna uprava
- kazensko pravo
- medinstitucionalno sodelovanje (EU)
- MEDNARODNI ODNOSI
- mednarodno pravo
- mednarodno sodelovanje
- narodnost
- obdavčenje
- POLITIKA
- politika sodelovanja
- pranje denarja
- PRAVO
- preglednost uprave
- prost pretok kapitala
- tretja država
- upravno sodelovanje
- vladanje