An overview of shell companies in the European Union
Étude
17-10-2018
In April 2018, the European Parliament's Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) requested a study on shell companies in the EU. In response to this request, the Ex-Post Evaluation Unit (EVAL) and the European Added Value Unit (EAVA) of the European Parliamentary Research Service (EPRS) prepared this study. The study aims to contribute to a better understanding of the phenomenon of shell companies in the European Union. In particular, it approaches the issue through a set of ‘proxy’ indicators at a member state level. It proceeds by presenting main risks associated with the shell companies. Finally, if presents policies aiming at mitigating these identified risks.
Étude
À propos de ce document
Type de publication
Mot-clé
- blanchiment d'argent
- citoyenneté européenne
- construction européenne
- coopération administrative
- coopération interinstitutionnelle (UE)
- coopération internationale
- DROIT
- droit international
- droit pénal
- FINANCES
- fiscalité
- fraude fiscale
- gouvernance
- GÉOGRAPHIE
- géographie économique
- information et traitement de l'information
- institutions de l'Union européenne et fonction publique européenne
- libre circulation des capitaux
- nationalité
- pays tiers
- politique de coopération
- politique fiscale
- pouvoir exécutif et administration publique
- RELATIONS INTERNATIONALES
- transparence administrative
- UNION EUROPÉENNE
- VIE POLITIQUE
- échange d'information
- ÉDUCATION ET COMMUNICATION
- État membre UE
- évasion fiscale