The European Parliament has published a report on Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU. The report provides an overview of the regulatory environment of tax intermediaries.
The report presents a comparative analysis of five selected countries: Germany, Ireland, Italy, the Netherlands and the United Kingdom. It examines the landscape of the tax profession, the current regulatory framework and its impact on tax compliance. It also highlights some proposed remedies and direction for further research in this area