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With taxation constantly in the headlines as one tax leak follows another, the question of which tax jurisdictions are regularly associated with the schemes revealed has gained in importance. Broadly speaking, tax havens provide taxpayers, both legal and natural persons, with opportunities for tax avoidance, while their secrecy and opacity also serves to hide the origin of the proceeds of illegal and criminal activities. One may ask why establishing a list of tax havens is useful. Drawing up such ...

PANA committee of inquiry

Na kratko 05-12-2017

The European Parliament's 'Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion' (PANA committee) was established in June 2016. Its report and the recommendation submitted for adoption by the European Parliament's December plenary session now pave the way for further monitoring and follow-up actions.

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 ...

This paper analyses direct and indirect tax challenges in the digital economy in light of the conclusions of the OECD’s BEPS (Base Erosion and Profit Shifting) Project. While assessing the recent reforms in the area of taxation within the EU and third countries, it revisits the question of whether or not specific measures are needed for the digital sector. Taking into account the recent scandals involving big digital companies and their aggressive tax planning practices in the EU, the specificities ...

'Panama papers' in a nutshell

Na kratko 08-04-2016

The 'Panama papers' have shone new light on the practices, policies and measures used by tax-payers and tax jurisdictions which render revenues and tax bases opaque, thus reducing tax bills and resulting in lost revenue for countries. However, even before this story broke, the subject had not been out of the headlines in recent months, and the main difference to previous revelations is the sheer bulk of cases, covering a huge number of tax-payers in many countries.

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It examines some of the pressures that European countries will face over the coming decade as they move towards a more transparent tax environment and continue to push for better tax compliance and the impact on promoting good governance in third countries. The first part of this paper provides a brief overview of ...

The links between transparency (what is disclosed and known to the public) and secrecy (what is not) are neither direct nor self-explanatory. Finally, there is a push to address shortcomings and opaque practices and promote transparency. It provides cross-cutting information on the different facets of growing openness in tax transparency and the way in which it affects the various stakeholders. It does not describe applicable procedures or regulatory developments under discussion.

This study reviews the impact of tax havens, secrecy jurisdiction, and similar structures on the EU. It concludes that the availability of these structures constrains the EU budget and undermines the fiscal recovery of EU Member States. They distort markets by conferring advantages on large companies that engage in transfer pricing. The study recommends the development of objectively verifiable criteria to identify high risk jurisdictions, combined with mandatory country by country reporting ...