| 000 | 02265nam a22002897a 4500 | ||
|---|---|---|---|
| 003 | ES-MaBCA | ||
| 005 | 20170705125047.0 | ||
| 008 | 150225b xxu||||| |||| 00| 0 eng d | ||
| 020 | _a 978-92-846-0819-5 | ||
| 024 |
_2doi _a10.2861/23810 |
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| 040 |
_aES-MaBCA _cES-MaBCA |
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| 100 |
_914822 _aIoannides, Isabelle |
||
| 100 |
_914823 _aTymowski, Jan |
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| 245 |
_aTax evasion, money laundering and tax transparency in the EU Overseas Countries and Territories _hRecurso electrónico |
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| 260 |
_bDirectorate-General for Parliamentary Research Services _cApril 2017 |
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| 300 |
_a180 p. _fRecurso online |
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| 520 | _aThis 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. | ||
| 610 | 0 |
_91645 _aUnión Europea |
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| 650 | 0 |
_91178 _aInvestigación |
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| 650 | 0 |
_91695 _aCrimen Organizado |
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| 650 | 0 |
_91684 _aBlanqueo de capitales |
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| 650 | 0 |
_91659 _aControl de fronteras _xCostas |
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| 650 | 0 |
_91851 _aRelaciones Internacionales |
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| 710 |
_912899 _aParlamento Europeo _b. Servicio de Investigación Parlamentario Europeo |
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| 856 | 4 | _uhttp://www.europarl.europa.eu/RegData/etudes/STUD/2017/593803/EPRS_STU(2017)593803_EN.pdf | |
| 942 |
_2udc _cBK _kBoletín UE _mAbril 2017 |
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| 999 |
_c19788 _d19791 |
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