Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU

Mulligan, Emer, Bassey, Edidiong, De Widt, Dennis ORCID: https://orcid.org/0000-0002-7299-5663, Greggi, Marco, Kiesewetter, Dirk and Oats, Lynne 2022. Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU. [Technical Report]. Luxembourg: European Parliament Policy Department for Economic, Scientific and Quality of Life Policies. Available at: http://doi.org/10.2861/13951

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Abstract

This study provides an overview of the regulatory environment of tax intermediaries. It presents a comparative analysis of five selected countries (4 EU, 1 Non-EU). For each country, it provides an understanding of the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to some weaknesses across this regulatory space. It also highlights some proposed remedies and direction for further in-depth research in this area. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs' Subcommittee on Tax Matters (FISC).

Item Type:	Monograph (Technical Report)
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Publisher:	European Parliament Policy Department for Economic, Scientific and Quality of Life Policies
ISBN:	9789284696208
Funders:	European Parliament
Date of First Compliant Deposit:	17 August 2022
Last Modified:	10 Nov 2022 11:49
URI:	https://orca.cardiff.ac.uk/id/eprint/151981

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