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).
Študija
Zunanji avtor
Willem Pieter DE GROEN (CEPS)
O dokumentu
Vrsta publikacije
Ključna beseda
- Afrika
- Amerika
- boj proti kriminalu
- Britanski Deviški otoki
- davčna utaja
- DRUŽBENA IN SOCIALNA VPRAŠANJA
- družbene in socialne zadeve
- ekonomska geografija
- EVROPSKA UNIJA
- FINANCE
- GEOGRAFIJA
- goljufija
- institucije EU in evropska javna uprava
- izogibanje plačilu davka
- izvršilna oblast in javna uprava
- kazensko pravo
- obdavčenje
- odbor EP
- organizacija pravnega sistema
- Panama
- POLITIKA
- politična geografija
- pranje denarja
- pravni svetovalec
- PRAVO
- preglednost uprave
- pristojnost sodišč
- prost pretok kapitala
- Sejšeli
- trg dela
- uslužbenec
- ZAPOSLOVANJE IN DELOVNE RAZMERE
- čezmorske države in ozemlja