TY  - BOOK
ED  - Parlamento Europeo
TI  - Member States' capacity to fight tax crimes: : Ex-post impact assessment
SN  -  978-92-846-1256-7
PY  - 2017///
PB  - Directorate-General for Parliamentary Research Services
KW  - UniÃ³n Europea
KW  - Delitos fiscales
KW  - PaÃ­ses de la UniÃ³n Europea
KW  - InvestigaciÃ³n
KW  - LegislaciÃ³n
N2  - 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
UR  - http://www.europarl.europa.eu/RegData/etudes/STUD/2017/603257/EPRS_STU(2017)603257_EN.pdf
ER  -