| 000 | 01501nam a22002417a 4500 | ||
|---|---|---|---|
| 003 | ES-MaBCA | ||
| 005 | 20171120135157.0 | ||
| 008 | 150225b xxu||||| |||| 00| 0 eng d | ||
| 020 | _a 978-92-846-1256-7 | ||
| 024 |
_2doi _a10.2861/0761 |
||
| 040 |
_aES-MaBCA _cES-MaBCA |
||
| 245 |
_aMember States' capacity to fight tax crimes _b: Ex-post impact assessment _hRecurso electrónico |
||
| 260 |
_bDirectorate-General for Parliamentary Research Services _cJuly 2017 |
||
| 300 |
_a70 p. _fRecurso online |
||
| 520 | _aThis 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. | ||
| 610 | 0 |
_91645 _aUnión Europea |
|
| 650 | 0 |
_911077 _aDelitos fiscales _zPaíses de la Unión Europea |
|
| 650 | 0 |
_91178 _aInvestigación |
|
| 650 | 0 |
_91959 _aLegislación |
|
| 710 |
_912899 _aParlamento Europeo _b. Servicio de Investigación Parlamentario Europeo |
||
| 856 | 4 | _uhttp://www.europarl.europa.eu/RegData/etudes/STUD/2017/603257/EPRS_STU(2017)603257_EN.pdf | |
| 942 |
_2udc _cBK _kBoletín UE _mJulio - Agosto 2017 |
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| 999 |
_c20373 _d20376 |
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