HOC Library briefing paper: the Paradise Papers

Released 13 November 2017

The House of Commons Library has published a briefing paper: The Paradise Papers providing some background to the issue of tax avoidance and evasion.

The publication was released ahead of the debate on 14 November by the House of Commons on the 'Paradise Papers', a large tranche of material gathered by the International Consortium of Investigative Journalists, leaked from two offshore service providers and 19 tax havens' company registries. The briefing paper looks at tax avoidance and evasion, the Panama Papers, beneficial ownership and the new corporate offence introduced as part of the Criminal Finances Act 2017.

For more information, view the briefing paper.

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