The Role of the Financial Sector in Tax Planning
Studio
20-05-2016
This document was prepared by Policy Department A at the request of the TAXE2 Special Committee of the European Parliament. The study reviews common principles behind financial sector practices that may feature in tax avoidance or evasion. Mechanisms include the exploitation of mismatches in international taxation and financial sophistication; and the exploitation of the qualification of corporate cash flows. The paper issues concrete recommendations with respect to international cooperation, and the completion of Banking Union.
Studio
Autore esterno
Karel Volckaert
Informazioni sul documento
Tipo di pubblicazione
Parole chiave
- DIRITTO
- diritto penale
- etica imprenditoriale
- evasione fiscale
- FINANZE
- fiscalità
- frode fiscale
- imposta sulle società
- IMPRESA E CONCORRENZA
- istituti finanziari e di credito
- istituto finanziario
- libera circolazione dei capitali
- organizzazione aziendale
- politica fiscale
- prezzi di trasferimento
- servizi finanziari