Member States' capacity to fight tax crimes

31-07-2017

National provisions against tax avoidance and tax evasion, and money laundering laws and their enforcement vary widely from one Member State to the next. This study examines the administrative capabilities of EU Member States when it comes to tackling these challenges and reviews the specific measures they have taken in response to the publication of the Panama Papers. The main objectives are to evaluate whether the legal framework and the institutional configurations in place are adequate, to pinpoint the deficiencies and to suggest ways in which they could be addressed.

National provisions against tax avoidance and tax evasion, and money laundering laws and their enforcement vary widely from one Member State to the next. This study examines the administrative capabilities of EU Member States when it comes to tackling these challenges and reviews the specific measures they have taken in response to the publication of the Panama Papers. The main objectives are to evaluate whether the legal framework and the institutional configurations in place are adequate, to pinpoint the deficiencies and to suggest ways in which they could be addressed.