Whitaker Institute member Professor Emer Mulligan, of the Performance Management Cluster, is the lead author on a new report published by the European Parliament, which was commissioned by its Economic and Monetary Affairs’ Subcommittee on Tax Matters (FISC). The report provides an overview of the regulatory environment of tax intermediaries and a comparative analysis of five selected countries (Germany, Ireland, Italy, the Netherlands and the United Kingdom). For each country, it examines the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to certain weaknesses across the regulatory space. It also highlights some proposed remedies and direction for further research in this area.
The report is available to download by clicking on the cover below.