Regulatory Capacity of Corporate Registries in the European Union. Survey Results

58 Pages Posted: 14 Nov 2019

See all articles by Frederik Heitmüller

Frederik Heitmüller

Independent; Leiden University; Tax Justice Network

Moran Harari

Tax Justice Network

Markus Meinzer

Tax Justice Network

Date Written: February 20, 2019

Abstract

This paper discusses the role that the capacity of corporate registries plays in fighting tax evasion and related crimes. It reviews the current state of research and data availability around the capacity of company registration systems. It further presents results from a new survey sent out by the Tax Justice Network to corporate registries of European member states, enhanced with data from the International Business Registers report and the Financial Secrecy Index. It provides data indicators that show potential abusive practices, compares the information that registries record about the natural persons associated with limited companies and shows data about the material and human resources of corporate registries.

Keywords: tax evasion, money laundering, corporate governance, limited liability, administration, corruption

JEL Classification: F23, F55, K22

Suggested Citation

Heitmüller, Frederik and Harari, Moran and Meinzer, Markus, Regulatory Capacity of Corporate Registries in the European Union. Survey Results (February 20, 2019). Available at SSRN: https://ssrn.com/abstract=3481438 or http://dx.doi.org/10.2139/ssrn.3481438

Frederik Heitmüller

Independent ( email )

No Address Available

Leiden University ( email )

Postbus 9500
Leiden, Zuid Holland 2300 RA
Netherlands

Tax Justice Network ( email )

Israel

Moran Harari

Tax Justice Network ( email )

Markus Meinzer (Contact Author)

Tax Justice Network ( email )

38, Stanley Avenue
Chesham, HP5 2JG
United Kingdom

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