Rules on independence and responsibility regarding auditing, tax advice, accountancy, account certification services and legal services
This study maps the rules on independence and responsibility that are applicable at national, EU, and international level that govern the service provision by intermediaries such as companies working in auditing, tax advice, accountancy and account certification or by legal advisors (attorneys, solicitors, legal consultants, in-house lawyers, etc.). The mapping forms the basis for policy recommendations to encourage intermediaries to deliver a positive contribution to combatting tax evasion, tax avoidance and money laundering. 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).
Studiu
Autor extern
Ian ROXAN (LSE), Saipriya KAMATH (LSE), Willem Pieter DE GROEN (CEPS) ; Research support: Katharina EHRHART (LSE Enterprise)
Despre acest document
Tipul publicației
Cuvânt-cheie
- AFACERI ŞI CONCURENŢĂ
- America
- audit financiar
- Cipru
- consilier juridic
- contabilitate
- DREPT
- drept penal
- Elveția
- Europa
- evaziune fiscală
- FINANŢE
- fiscalitate
- fraudă fiscală
- GEOGRAFIE
- geografie economică
- geografie politică
- Germania
- instituţii financiare şi de credit
- Instituțiile Uniunii Europene și funcția publică europeană
- Insulele Virgine Britanice
- legislație financiară
- libera circulaţie a capitalului
- Luxemburg
- Marea Britanie
- organizarea sistemului juridic
- scurgere de capital
- secret bancar
- spălarea banilor
- Statele Unite
- transparență în luarea deciziilor
- UNIUNEA EUROPEANĂ
- ţări şi teritorii străine