On August 25, 2017 the European Parliament’s Committee of inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion (the PANA committee) released an ex-post impact assessment on the Member States' capacity to fight tax crimes that was prepared by the European Parliamentary Research Service (EPRS).

 

The 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 EU 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 the 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.

 

The study has been divided in 4 parts:

·   Part I: Legal analysis of national definitions, national laws, and the implementing provisions of EU laws relating to tax avoidance, tax evasion and money laundering;

·   Part II: Member States' administrative capabilities in the area of tax crime

·   Part III: Enforcement of rules

·   Part IV: Measures taken by EU Member States in response to the publication of the Panama Papers

 

Click here to be forwarded to the ex-post impact assessment: “Member States' capacity to fight tax crimes” as released by PANA on August 25, 2017.

 

 

Copyright – internationaltaxplaza.info

 

 

Stay informed: Subscribe to International Tax Plaza’s Newsletter! It’s completely FREE OF CHARGE!

 

and

 

Follow International Tax Plaza on Twitter (@IntTaxPlaza)

 

 

 

Submit to FacebookSubmit to TwitterSubmit to LinkedIn
INTERESTING ARTICLES