Member States' capacity to fight tax crimes
Member States' capacity to fight tax crimes :: Ex-post impact assessment / Recurso electrónico .-- : Directorate-General for Parliamentary Research Services , July 2017 .-- 70 p. Recurso online
This study investigates national provisions to combat tax avoidance and tax evasion, plus money laundering laws and their enforcement. It furthermore examines the administrative capabilities of Member States to tackle these challenges. To conclude, the study reviews the specific interventions of Member States in response to the publication of the Panama Papers. The main aim of this analysis is to evaluate whether the legal framework and the institutional arrangements in place are adequate, what are the deficiencies and how they could be addressed.
978-92-846-1256-7
10.2861/0761 doi
Unión Europea
Delitos fiscales--Países de la Unión Europea Investigación Legislación
Parlamento Europeo . Servicio de Investigación Parlamentario Europeo
This study investigates national provisions to combat tax avoidance and tax evasion, plus money laundering laws and their enforcement. It furthermore examines the administrative capabilities of Member States to tackle these challenges. To conclude, the study reviews the specific interventions of Member States in response to the publication of the Panama Papers. The main aim of this analysis is to evaluate whether the legal framework and the institutional arrangements in place are adequate, what are the deficiencies and how they could be addressed.
978-92-846-1256-7
10.2861/0761 doi
Unión Europea
Delitos fiscales--Países de la Unión Europea Investigación Legislación
Parlamento Europeo . Servicio de Investigación Parlamentario Europeo
