Fight the use of shell entities - Related links

European Commission

• COM(2021) 565 final - Proposal for a Council directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
• COM(2021) 420 final – Proposal for a Regulation of the European Parliament and of the Council on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (20.7.2021)
• COM(2021) 421 final – Proposal for a Regulation of the European Parliament and of the Council establishing the Authority for Anti-Money Laundering and Countering the Financing of Terrorism and amending Regulation (EU) No 1093/2010, (EU) 1095/2010 (20.7.2021)
• COM(2021) 422 final - Proposal for a Regulation of the European Parliament and of the Council on information accompanying transfers of funds and certain crypto-assets (recast) (20.7.2021)
• COM(2021) 423 final - Proposal for a Directive of the European Parliament and of the Council on the mechanisms to be put in place by the Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing and repealing Directive (EU) 2015/849 (20.7.2021)
• COM(2019) 370 final -  Report on the assessment of the risk of money laundering and terrorist financing affecting the internal market and relating to cross-border activities    (24.7.2019)
• Tax avoidance – fighting the use of shell entities and arrangements for tax purposes – EC Public consultation – (04.06.2021 – 27.08.2021)
• Fair Taxation: Commission Proposes Final Technical Measures To Create A Future Fraud-Proof EU VAT System (25.05.2018)
• A Fair Share. Taxation In The EU For The 21st Century  (2018)
• C(2021) 3484 final - Commission Recommendation on the tax treatment of losses during the COVID-19 crisis (18.5.2021)
• COM(2020) 37 final - Commission Work Programme 2020 - Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions (29.01.2020)
• COM(2020) 312 final - An action plan for fair and simple taxation supporting the recovery strategy - Communication from the Commission to the European Parliament and the Council
• COM(2020) 313 final – Tax Good Governance in the EU and beyond - Communication from the Commission to the European Parliament and the Council (15.07.2020)
• Proposal for a Council directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (15.7.2020)
• Future-proof taxation – Commission proposes new, ambitious business tax Agenda (18.05.2021)

European Parliament

• The Fight Against Tax Fraud (Briefing, June 2019)
• Value Added Tax: Administrative Cooperation And Combating Fraud (Briefing, February 2018)
• EU-US Trade And Investement Relations: Effects On Tax Evasion, Money Laundering And Tax Transparency (Analysis, EPRS, March 2017)
• Tax Evasion, Money Laundering And Tax Transparency In The EU Overseas Countries And Territories (Study, EPRS, April 2017)
• Offshore Activities And Money Laundering: Recent Findings And Challenges (Study, EP, March 2017)
• Protection Of EU Financial Interest On Customs And VAT: Cooperation Of National Tax And Customs Authorities To Prevent Fraud (Study, EP, March 2019)
• Report On Financial Crimes, Tax Evasion And Tax Avoidance (Report, European Parliament, March 2019)
• The inclusion of financial services in EU free trade and association agreements: Effects on money laundering, tax evasion and avoidance (EPRS, June 2016, Study)

Think tanks and other organisations

• Ending the Shell Game Cracking down on the Professionals who enable Tax and White Collar Crimes (OECD)
• Reflections On The EU Objectives In Addressing Aggressive Tax Planning And Harmful Tax Practices (Report, November 2019, CEPS)
• EU Now Better Prepared To Tackle Tax Evasion (Article, April 2018, Euractiv)
• The Brief – Member States Could Solve Tax Evasion (Article, March 2019, Euractiv)
• EU anti-tax fraud quest goes up a notch (Article, April 2019, Euractiv)
• The End of Shell Entities in Europe? (Article, July 2021, Paperjam)
• EU Ministers To Vote On Move To Expose Firms' Tax Avoidance (Article, 2019, TheGuardian)
• Money Laundering And Tax Evasion (Report, October 2017, Coffers EU)
• Action plan on sustainability of fight against tax fraud and tax evasion: EU countries comparison (Paper, 2019, Journal of International Studies)
• Position paper: Accountants & Tax (Position Paper, 2020, Accountancy Europe)
• Corporate taxation in the global economy (Policy Paper, March 2019, IMF)
• Digital services taxes take shape in the shadow of the pandemic (Report, March 2021, IMF)
• EC proposes new business tax agenda: BEFIT replaces CCCTB (Article, May 2021, Tax Journal)
• Corporate taxation and investment of multinational firms: Evidence from firm-level data (Taxation Working Papers, October 2020, OECD)
• Business Taxation for the 21st century (Article, May 2021, EY)
• Business Taxation for the 21st century (Briefing Article, May 2021, KPMG)
• Business Taxation for the 21st century (Briefing report, May 2021, PWC)
• EU proposes unified corporate tax regime fit for 21st century (Article, May 2021, Euractiv)
• Taxing Capital – An International Comparison (Article, May 2021, Tax Foundation)
• Overhauling corporate taxation in the digital economy (Working Paper, October 2019, CEPS)
• Taxation and innovation in the 20Th century (Working Paper, June 2021, National Bureau of Economic Research)
• Tec(h)tonic Shifts: Taxing the 'Digital Economy' (Working Paper, May 2020, IMF)