Role of advisors and intermediaries in the schemes revealed in the Panama Papers
The use of offshore entities that facilitate money laundering, tax avoidance and tax evasion undermines the fair distribution of the tax burden in onshore jurisdictions. The Panama Papers shed some light on the activities that are usually conducted in secrecy, with the disclosure of information on 213,634 offshore entities in jurisdictions such as the British Virgin Islands, Panama and the Seychelles. This analysis assesses the role of advisors (tax experts, legal experts, administrators, investment advisors) and intermediaries (law firms, accounting firms, trust companies, banks, etc.) involved in the phases of the identified decision-making cycle (advice, creation, maintenance, enforcement). This document was prepared for Policy Department A at the request of the Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA).
Studju
Awtur estern
Willem Pieter DE GROEN (CEPS)
Dwar dan id-dokument
Tip ta’ pubblikazzjoni
Qasam tematiku
Kelma għat-tiftix
- affarijiet soċjali
- Afrika
- Amerika
- DRITT
- dritt kriminali
- evażjoni tat-taxxa
- evitar tat-taxxa
- FINANZI
- frodi
- il-Gżejjer Verġni Brittaniċi
- il-Panama
- IMPJIEGI U KUNDIZZJONIJIET TAX-XOGĦOL
- is-Seychelles
- istituzzjonijiet tal-UE u servizz ċivili Ewropew
- konsulent legali
- Kumitat tal-PE
- KWISTJONIJIET SOĊJALI
- moviment liberu tal-kapital
- organizzazzjoni tal-ġustizzja
- pajjiżi u territorji ekstra-Ewropej
- POLITIKA
- setgħa eżekuttiva u servizz pubbliku
- suq tax-xogħol
- tassazzjoni
- trasparenza amministrattiva
- UNJONI EWROPEA
- ĠEOGRAFIJA
- ġeografija ekonomika
- ġeografija politika
- ġlieda kontra l-kriminalità
- ġuriżdizzjoni
- ħaddiem mhux manwali
- ħasil tal-flus