In this paper we use the recently developed Bilateral Financial Secrecy Index to evaluate which countries supply most secrecy to EU Member States. Then, we assess how well-aimed are two of the EU's recent policy efforts to increase financial transparency: automatic Country-by-Country Reporting...

An editorial by the publication Trusts and Trustees and a paper by Jersey Finance criticised our paper “Trusts: Weapons of Mass Injustice?”, in particular regarding trust registration requirements and publicity, evidence on the abuse of trusts and whether current laws already address all...

Beneficial ownership transparency has become one of the leading tools to tackle illicit financial flows related to tax evasion, money laundering, corruption and terrorism finance. It involves identifying the “beneficial owners”, who are the individuals (natural persons) who ultimately own or...

This policy paper complements an academic paper which has been published as a working paper in the Charles University (Prague) Institute of Economics Working Paper Series (“Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm”). This policy paper uses the...