Gap and PANA inquiry: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Doug Williamson (Update.) |
imported>Doug Williamson (Update secrecy haven to secrecy jurisdiction.) |
||
| Line 1: | Line 1: | ||
An | An inquiry established by the European Parliament to investigate money laundering, tax avoidance and tax evasion, following the Panama Papers disclosures of 2016. | ||
The inquiry's recommendations, published in 2017, included: | |||
*Introducing a regulatory framework for tax intermediaries (such as lawyers and accountants), including the separation of audit, tax and advisory services. | |||
*Defining effective sanctions in the case of involvement in illegal tax and money laundering schemes. | |||
*Providing a common definition at EU level of a certain number of concepts, such as tax haven, secrecy jurisdiction, non-cooperative tax jurisdiction and high-risk country, as well as guidelines on illegal vs. legal tax planning activities to improve legal certainty. | |||
*Implementing effective protection measures for whistle-blowers. | |||
== See also == | == See also == | ||
* [[ | * [[Anti-avoidance provision]] | ||
* [[ | * [[European Parliament]] | ||
* [[ | * [[High-risk country]] | ||
* [[Non-cooperative tax jurisdiction]] | |||
* [[Panama Papers]] | |||
* [[Paradise Papers]] | |||
* [[Secrecy jurisdiction]] | |||
* [[Tax evasion]] | |||
* [[Tax haven]] | |||
* [[Whistle-blowing]] | |||
== External link == | |||
[http://www.europarl.europa.eu/cmsdata/134370/Draft_Recomendation_B8_660_2017.pdf Draft recommendations of the PANA inquiry 2017] | |||
Revision as of 15:18, 8 April 2018
An inquiry established by the European Parliament to investigate money laundering, tax avoidance and tax evasion, following the Panama Papers disclosures of 2016.
The inquiry's recommendations, published in 2017, included:
- Introducing a regulatory framework for tax intermediaries (such as lawyers and accountants), including the separation of audit, tax and advisory services.
- Defining effective sanctions in the case of involvement in illegal tax and money laundering schemes.
- Providing a common definition at EU level of a certain number of concepts, such as tax haven, secrecy jurisdiction, non-cooperative tax jurisdiction and high-risk country, as well as guidelines on illegal vs. legal tax planning activities to improve legal certainty.
- Implementing effective protection measures for whistle-blowers.
See also
- Anti-avoidance provision
- European Parliament
- High-risk country
- Non-cooperative tax jurisdiction
- Panama Papers
- Paradise Papers
- Secrecy jurisdiction
- Tax evasion
- Tax haven
- Whistle-blowing
