Tax evasion, money laundering and tax transparency in the EU Overseas Countries and Territories
Ioannides, Isabelle Tymowski, Jan
Tax evasion, money laundering and tax transparency in the EU Overseas Countries and Territories / Recurso electrónico .-- : Directorate-General for Parliamentary Research Services , April 2017 .-- 180 p. Recurso online
This study aims to present the legal, political and institutional framework governing offshore
practices in the Overseas Countries and Territories (OCTs) of the European Union, which fall under
the sovereignty of four Member States: Denmark, France, the Netherlands and the United
Kingdom. It contains an opening analysis that defines the key concepts, including tax evasion,
money laundering and tax transparency; outlines the scope of the study (to differentiate the OCTs
from other places often mentioned within the context of offshore financial services); and briefly
describesthe particular case of Greenland. In addition, a comparative analysis of the legal, political
and institutional framework governing EU relations with and within the respective OCTs is
complemented by an overview of the EU framework and opportunities for action. This aspect can
be of significance, especially in view of the UK’s announced withdrawal from the European Union.
The detailed annexed contributions covering the OCTs under French, Dutch and British rule, and
which constitute a basis for this analysis, were written by external experts.
978-92-846-0819-5
10.2861/23810 doi
Unión Europea
Investigación Crimen Organizado Blanqueo de capitales Control de fronteras--Costas Relaciones Internacionales
Parlamento Europeo . Servicio de Investigación Parlamentario Europeo
Tax evasion, money laundering and tax transparency in the EU Overseas Countries and Territories / Recurso electrónico .-- : Directorate-General for Parliamentary Research Services , April 2017 .-- 180 p. Recurso online
This study aims to present the legal, political and institutional framework governing offshore
practices in the Overseas Countries and Territories (OCTs) of the European Union, which fall under
the sovereignty of four Member States: Denmark, France, the Netherlands and the United
Kingdom. It contains an opening analysis that defines the key concepts, including tax evasion,
money laundering and tax transparency; outlines the scope of the study (to differentiate the OCTs
from other places often mentioned within the context of offshore financial services); and briefly
describesthe particular case of Greenland. In addition, a comparative analysis of the legal, political
and institutional framework governing EU relations with and within the respective OCTs is
complemented by an overview of the EU framework and opportunities for action. This aspect can
be of significance, especially in view of the UK’s announced withdrawal from the European Union.
The detailed annexed contributions covering the OCTs under French, Dutch and British rule, and
which constitute a basis for this analysis, were written by external experts.
978-92-846-0819-5
10.2861/23810 doi
Unión Europea
Investigación Crimen Organizado Blanqueo de capitales Control de fronteras--Costas Relaciones Internacionales
Parlamento Europeo . Servicio de Investigación Parlamentario Europeo
