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 regulation of intermediaries, including tax advisers, in a group of five countries - the UK, Ireland, the Netherlands, Italy and Germany. Her comparative analysis of the regulatory framework for tax intermediaries allowed her to assess which practices could be promoted at EU level.
She noted some overall changes in the regulatory environment for tax intermediaries in these countries, notably in the Netherlands and the UK. In her view, there is a need to build trust in the tripartite relationship and a coordinated approach between tax advisers, taxpayers and tax authorities.
She also mentioned the important role of continuing education, in particular the need to better address the ethical aspects of taxation in practice.
However, the European Commission does not intend to regulate the tax profession (see EUROPE 12974/9). (Original version in French by Anne Damiani)