Rules on independence and responsibility regarding auditing, tax advice, accountancy, account certification services and legal services
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 avoidance and money laundering. 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).
Študija
Zunanji avtor
Ian ROXAN (LSE), Saipriya KAMATH (LSE), Willem Pieter DE GROEN (CEPS) ; Research support: Katharina EHRHART (LSE Enterprise)
O dokumentu
Vrsta publikacije
Ključna beseda
- Amerika
- bančna tajnost
- Britanski Deviški otoki
- Ciper
- davčna utaja
- ekonomska geografija
- Evropa
- EVROPSKA UNIJA
- FINANCE
- finančna revizija
- finančna zakonodaja
- GEOGRAFIJA
- institucije EU in evropska javna uprava
- izogibanje plačilu davka
- kazensko pravo
- kreditne in finančne institucije
- Luksemburg
- Nemčija
- obdavčenje
- odtok kapitala
- organizacija pravnega sistema
- politična geografija
- POSLOVANJE IN KONKURENCA
- pranje denarja
- pravni svetovalec
- PRAVO
- preglednost odločanja
- prost pretok kapitala
- računovodstvo
- Združene države
- Združeno kraljestvo
- čezmorske države in ozemlja
- Švica