More research is needed to assess the impact of national legal instruments on tax intermediaries, say experts in a study commissioned by the European Parliament’s Subcommittee on tax matters (FISC), published on Monday 1 August.
The study provides an overview of the regulatory environment for tax intermediaries and presents a comparative analysis of five countries - Germany, Ireland, the Netherlands, Italy and the UK.
The study shows that many professions provide a tax advisory service:...