In her presentation to the European Parliament’s Fiscal Affairs Sub-Committee (FISC) on Monday 27 June, Professor Emer Mulligan, from the University of Galway, recommended increasing the transparency of disciplinary procedures against advisers who facilitate tax evasion, particularly with regard to unaffiliated advisers. She also suggested strengthening the power of tax authorities against bad tax advisers, without giving too much power to tax authorities.
Professor Mulligan studied the...