4

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Laatija
Päivämäärä

Tax evasion, money laundering and tax transparency in the EU Overseas Countries and Territories: Ex-Post Impact Assessment

20-04-2017

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of ...

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of the level of control of the EU Member States over their OCTs, implementation of the law by the local authorities is of concern in a number of the UK and Dutch OCTs, both in terms of structural weaknesses, but also because of limited financial and human resources. In the case of the French OCTs, suboptimal oversight controls and lack of information make it difficult to supervise financial activities. The opening analysis compares the French, Dutch and British cases in terms of combating tax evasion, money laundering and enhancing tax transparency; explores the case of Greenland; and draws conclusions on how the EU could better use its leverage in these overseas territories. The analysis is based on the detailed annexed contributions, written by external experts, which cover in detail the OCTs under French, Dutch, and British rule. This ex-post impact assessment has been produced by the European Parliamentary Research Service at the request of the European Parliament's Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA) to assist it in the context of its ongoing work.

Ulkopuolinen laatija

Prof. Alexandre Maitrot de la Motte of the University of Paris-Est Creteil, Prof. Dr H.E. Bröring, Prof. Dr O.O. Cherednychenko, Prof. Dr H.G. Hoogers and G. Karapetian LL.M. (Department of Constitutional Law, Administrative Law and Public Administration/Groningen Centre for European Financial Services Law (GCEFSL), University of Groningen), Dr Peter Clegg of the University of the West of England

Influence of EU Law on Taxation in the EU Member States' Overseas Territories and Crown Dependencies

31-05-2016

This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution ...

This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution. This document was prepared by Policy Department A at the request of the TAXE2 Committee.

Economic, Social and Territorial Situation of the Netherlands

25-02-2015

This in-depth analysis provides an overview of the Netherlands, its political, economic and administrative system and of its Partnership Agreement for the 2014-2020 period. The analysis has been drawn up in preparation for the visit to the Netherlands by a delegation from the Committee on Regional Development.

This in-depth analysis provides an overview of the Netherlands, its political, economic and administrative system and of its Partnership Agreement for the 2014-2020 period. The analysis has been drawn up in preparation for the visit to the Netherlands by a delegation from the Committee on Regional Development.

Economic, Social and Territorial Situation of the Netherlands

15-10-2013

This note provides an overview of the Netherlands, of its political, economic and administrative system, and of its National Strategic Reference Framework for the 2007-2013 period. The paper also gives an insight into the Dutch position on the future of cohesion policy. The note has been drawn up in preparation for the visit to the Netherlands by a delegation from the Committee on Regional Development.

This note provides an overview of the Netherlands, of its political, economic and administrative system, and of its National Strategic Reference Framework for the 2007-2013 period. The paper also gives an insight into the Dutch position on the future of cohesion policy. The note has been drawn up in preparation for the visit to the Netherlands by a delegation from the Committee on Regional Development.

Tulevat tapahtumat

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The Art and Craft of Political Speech-writing: A conversation with Eric Schnure
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06-11-2019
EPRS Annual Lecture: Clash of Cultures: Transnational governance in post-war Europe
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