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

Author (Person) , , , , ,
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Publisher
Series Title
Series Details PE 733.965
Publication Date July 2022
ISBN 978-92-846-9620-8
EC QA-08-22-210-EN-N
Content Type

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.

Further information:

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).

Source Link Link to Main Source https://www.europarl.europa.eu/thinktank/en/document/IPOL_STU(2022)733965
Alternative sources
  • https://www.europarl.europa.eu/RegData/etudes/STUD/2022/733965/IPOL_STU(2022)733965_EN.pdf
  • https://doi.org/10.2861/13951
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