overview of activities during the mandate of the pana ... ii of the pana report... · application...

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European Parliament2014-2019

Committee of Inquiry to investigate alleged contraventions and maladministration in theapplication of Union law in relation to money laundering, tax avoidance and tax evasion

18.7.2017

Overview of activities during themandate of the PANA Committee

July 2016 - December 2017

PART II of the report on the inquiry on money laundering, tax avoidance and taxevasion

NOTE: This document is meant purely as a documentation tool for ease ofconsultation.

Rapporteurs: Jeppe Kofod and Petr Ježek

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CONTENTS

Page

I. COMMITTEE COMPOSITION........................................................................................ 3

II. COMMITTEE MEETINGS and MISSIONS ................................................................. 5

III. ACTIVITIES OF THE COMMITTEE1. Programme of hearings and missions .................................................................. 7

2. List of speakers (hearings and missions)................................................................... 10

3. State of play on “Who refused to participate in hearing/delegationand why?” ........................................................................................................................... 41

IV. EXTERNAL STUDIES1. Studies provided by the European Parliamentary

Research Service (EPRS) ............................................................................................... 46

2. Studies provided by the Policy Department "A" for Economic, Scientific andQuality of Life ..................................................................................................................... 47

3. Studies provided by the Policy Department “D” for Budgetary Affairs ............. 47

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I. COMMITTEE COMPOSITION

1. Bureau

Werner Langen Chairman EPP

Ana Gomes 1st Vice-Chair S&D

Pirkko Ruohonen-Lerner 2nd Vice-Chair ECR

Fabio De Masi 3rd Vice-Chair GUE/NGL

Eva Joly 4th Vice-Chair Greens/EFA

2. Coordinators

Dariusz Rosati EPP

Markus Ferber(Deputy Coordinator) EPP

Peter Simon S&D

Bernd Lucke ECR

Michael Theurer ALDE

Maite Pagazaurtundúa Ruiz (from 1st July 2017) ALDE

Louis Michel(Deputy Coordinator) ALDE

Patrick Le Hyaric GUE/NGL

Matt Carthy(Deputy Coordinator) GUE/NGL

Sven Giegold Greens/EFA

David Coburn EFDD

Barbara Kappel ENF

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3. Co-Rapporteurs

Jeppe Kofod S&D

Petr Jezek ALDE

4. Shadow-Rapporteurs

Ludek Niedermayer EPP

Angel Dzhambazki ECR

Miguel Urbán Crespo GUE/NGL

Molly Scott Cato Greens/EFA

Marco Valli EFDD

Barbara Kappel ENF

5. Members

The committee is composed of 65Members distributed by political groups as follows:

EPP 20

S&D 17

ECR 6

ALDE 6

GUE/NGL 4

Greens/EFA 4

EFDD 3

ENF 4

N-A 1

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II. COMMITTEE MEETINGS and MISSIONS

The constitutive meeting took place on 12 July 2016.

The PANA Committee held 28 ordinary meetings and 14 Coordinators’ meetingsfrom July 2016 until November 2017.

PANA Committee meetings

26 meetings in Brussels

2 meetings in Strasbourg

1 joint meeting with ECON with National Parliaments, in Brussels, on 31 January 2017

1 joint hearing with JURI on "The EU-wide protection of whistleblowers", in Brussels, on 21 June

2017

2 workshops on “How to better prepare works of Inquiry Committee”, in Brussels, on 19 and 20

October 2016

on “Offshore activities and money laundering: recent findings and challenges , inBrussels, on 26 January 2017

Coordinators' meetings

12 July 1016 in Brussels

8 September 2016 in Brussels

12 September 2016 in Strasbourg

12 October 2016 in Brussels

8 November 2016 in Brussels

21 November 2016 in Strasbourg

7 December 2016 in Brussels

23 January 2017 in Brussels

2 February 2017 in Brussels

13 February 2017 in Strasbourg (“Joint PANA/AFCO/EMIS Coordinators’ meeting”)

13 March 2017 in Strasbourg

3 April 2017 in Strasbourg

4 May 2017 in Brussels

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30 May 2017 in Brussels

In addition, the Chair, Werner Langen, the two co-rapporteurs, Jeppe Kofod and Petr Jezek,and the Greens Coordinator, Sven Giegold, were invited to a meeting with the Membersof Belgian Special Committee into the Panama Papers, on 26 April 2017, in thepremises of the Belgian Parliament.

* * *

The PANA Committee held 7 fact-findings missions from February 2017 untilSeptember 2017:

9-10 February - Mission to United Kingdom

20 February - Mission to Malta

2-3 March - Mission to Luxembourg

21-24 March - Mission to USA (Washington and Delaware)

22-23 June - Mission to Portugal

7 July - Mission to Cyprus

14-15 September - Mission to Switzerland

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III. ACTIVITIES OF THE COMMITTEE1. Programme of hearings and missions

Date Topic / objective

Tuesday, 27 September2016

09.00 - 11.30Public hearing

Panama papers – Discussion with the investigative journalists behindthe revelations

Thursday, 13 October 20169.00 - 12.30Public hearing

Anti-money laundering and tax evasion: Who sets the rules and how?

Wednesday, 19 October2016, 15.00 - 18.00

Thursday, 20 October 20169.00 - 17.30

Workshop

“How to better prepare works of Inquiry Committee”

Tuesday, 8 November 201614.00 - 15.30Public hearing

Hearing with Věra Jourová, Member of the European Commissionresponsible for Justice, Consumers and Gender Equality on “Anti-Money Laundering: state of play of the implementation of EUlegislation”

Monday, 14 November 201615.00 - 18.30Public hearing

“Anti-money laundering and tax evasion: Who assures compliancewith the rules and enforces them?”

Wednesday, 16 November2016

11.00 - 12.30Extraordinary meeting

Exchange of views with Professor Joseph E. Stiglitz

Wednesday, 7 December2016


Hearing with Pierre Moscovici, Member of the European Commissionresponsible for Economic and Financial Affairs, Taxation and Customson “Fight against tax evasion and anti-money laundering: state of playof progress made at EU level”

Tuesday, 24 January 20179.00 - 12.30Public hearing

The role of lawyers, accountants and bankers in Panama Papers (PartI)

Thursday, 26 January 201711.00 - 12.00

Committee meeting

Working document on the inquiry into Money Laundering, TaxAvoidance and Tax Evasion

Thursday, 26 January 201714.00 - 16.00

Workshop

Workshop on "Offshore activities and money laundering: recentfindings and challenges”

Interparliamentary weekTuesday, 31 January 2017

9.30 - 11.15Joint hearing ECON/PANA with

National Parliaments

Panama Papers, Bahamas leaks: which follow-up did nationalParliaments give to the revelations? Which lessons can be learned?

Thursday, 9 February 20179.00 - 12.30Public hearing

The role of lawyers, accountants and bankers in Panama Papers (PartII)

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Thursday, 9 February pm -Friday 10 February 2017

MissionMission to United Kingdom

Monday, 20 February 2017Mission Mission to Malta

Thursday, 2 March pm -Friday 3 March am

MissionMission to Luxembourg

Monday, 6 March 201715.00 - 18.30Public hearing

The role of lawyers, accountants and bankers in Panama Papers (PartIII)

21 to 24 March 2017Mission Mission to USA

Thursday, 6 April 20179.00 - 12.00 (Strasbourg)

Public hearingImpact of the schemes revealed by the Panama Papers

Thursday, 27 April 201714.30 - 18.00

Committee meeting

Presentation of studies (Part I)Session 1: Money laundering and tax evasion: What’s the impact onMember States and how effective are they in fighting it?

Tuesday, 2 May 201715.00 - 18.30

Committee meeting

Presentation of studies (Part II)Session 2: Offshore practices: The roles and responsibilities ofintermediaries and the relations of EU Member States with theiroverseas countries and territories

Thursday, 4 May 20179.00 - 12.30Public hearing

Hearing with Commissioner Pierre Moscovici, Member of the EuropeanCommission responsible for Economic and Financial Affairs, Taxationand Customs

Tuesday, 9 May 20179.00 - 12.30Public hearing

Cooperation in tax matters with European jurisdictions


Hearing with the President of the European Commission, J.C. Juncker


Hearing with F. Rocha Andrade

Wednesday, 21 June 20179.00 - 11.00

Joint PANA/JURI public hearing

Joint PANA-JURI hearing‘The EU-wide protection of whistleblowers’

Wednesday, 21 June 201715.00 - 17.30Public hearing

Financial Intelligence Units (FIUs) ins and outs and the Russian"Laundromat" case

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Thursday, 22 June 2017Friday, 23 June 2017

MissionMission to Portugal

Monday, 3 July 201719.00 - 20.30 (Strasbourg)

Public hearing

Hearing with Věra Jourová, Member of the European Commissionresponsible for Justice, Consumers and Gender Equality

Friday, 7 July 2017Mission Mission to Cyprus

Monday, 10 July 201716.30 - 18.30

Committee meetingConsideration of draft report + draft recommendation

Tuesday, 11 July 201714.00 - 16.00

Committee meetingExchange of views with EU Finance Ministers

Thursday, 14 SeptemberFriday, 15 September 2017

MissionMission to Switzerland



Consideration of amendments+ hearing on “Tax planning: do celebrities and companies breach theEU law?”

Thursday, 12 October 20179.00 - 12.30

Committee meeting

Wednesday, 18 October15.00 - 18.30

Committee meetingVote on draft report and draft recommendation

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Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion

2. LIST OF SPEAKERS (hearings and missions)

NameDate

Meeting/Delegation Organisation Type of organisation Country Link

Gerard Ryle



ICIJ Journalist USA

Panama papers –Discussion with the

investigative journalistsbehind the revelations

Bastian Obermayer



Süddeutsche Zeitung Journalist GermanyPanama papers –

Discussion with theinvestigative journalistsbehind the revelations

Frederik Obermaier



Süddeutsche Zeitung Journalist Germany



Kristof Clerix



Knack Magazine Journalist Belgium



Oliver Zihlmann



Sonntagszeitung /Le Matin Dimanche Journalist Switzerland



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NameDate


Julia Stein



Norddeutscher Rundfunk(NDR) Journalist Germany



Jan Strozyk



Norddeutscher Rundfunk(NDR) Journalist Germany



Minna Knus



MOT (Finnish BroadcastingCompany) Journalist Finland



Michael Lennard

Thursday, 13 October2016


International TaxCooperation Section U.N.Dept. of Economic andSocial Affairs - United

Nations (UN)

IntergovernmentalOrganizations (IGO)

Anti-money launderingand tax evasion: Who

sets the rules and how?

Caroline Malcolm



OECD’s Centre for TaxPolicy and Administration IGO



Daniel Thelesklaf



Committee on theEvaluation of Anti-MoneyLaundering Measures andthe Financing of Terrorism

(MONEYVAL)

IGOAnti-money launderingand tax evasion: Who


Isabelle Vaillant



European Banking Authority(EBA) EU organisation EU



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NameDate


Elise J. Bean

Wednesday, 19 October2016 and


Workshop

Co-Director of Training andConferences, Levin Center

at Wayne LawUSA

“How to better prepareworks of Inquiry

Committee”

Katie Bailey

Wednesday, 19 October2016 and


Workshop

Staff Director for the U.S.House of Representatives'

Subcommittee onGovernment Operationswithin the Committee on

Oversight and Government

USA“How to better prepare

works of InquiryCommittee”

Věra Jourová

Tuesday, 8 November2016


Commissioner responsiblefor Justice, Consumers and

Gender EqualityEuropean Commission

EU Institution EU

Hearing with VěraJourová, Member of theEuropean Commissionresponsible for Justice,Consumers and GenderEquality on “Anti-MoneyLaundering: state of playof the implementation of

EU legislation

Giovanni Kessler

Monday, 14 November2016


Director General of theEuropean Anti-Fraud Office

(OLAF)EU organisation EU

“Anti-money launderingand tax evasion: Who

assures compliance withthe rules and enforces

them?

Simon Riondet



EUROPOLEUROJUST EU organisations EU



them?

Klaus Meyer-Cabri



College of EUROJUST EU organisation EU/Germany



them?

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NameDate


Philippe de Koster



CTIF-CFI FIU Belgium



them?

Michel Claise



Ministry of Justice Prosecutor Belgium



them?

Norbert Naulin



“EOKS” (InvestigationGroup

Organised Crime – TaxFraud);

Law Enforcement Germany



them?

Patrick Montagner



College of the Frenchprudential supervisor Law Enforcement France



them?

Joseph E. Stiglitz

Wednesday, 16November 2016


Panamanian InquiryCommittee - Former Chair Academic Panama

Exchange of views withProfessor Joseph E.

Stiglitz

Pierre Moscovici

Wednesday, 7December 201615.00 - 18.30Public hearing

Commissioner responsiblefor Economic and Financial

Affairs, Taxation andCustoms

EU Commission

EU organisation EU

Hearing with PierreMoscovici, Member of

the EuropeanCommission responsible

for Economic andFinancial Affairs,

Taxation and Customson “Fight against tax

evasion and anti-moneylaundering: state of play

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NameDate


of progress made at EUlevel

Ashish Kumar

Wednesday, 7December 201615.00 - 18.30Public hearing

FATF IGO

Hearing with PierreMoscovici, Member of



Taxation and Customson “Fight against tax

evasion and anti-moneylaundering: state of playof progress made at EU

level

Ronen Palan

Tuesday, 24 January2017


Tax Justice Network NGO

The role of lawyers,accountants and bankersin Panama Papers (Part

I)

Brooke Harrington



Copenhagen BusinessSchool Academic Denmark


I)

Daniel Hall



Burford Capital Finance firm UK


I)

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NameDate


Rupert Manhart



Anti-money launderingCommittee of The Council of

Bars and Law Societies ofEurope (CCBE)

Law enforcement Belgium


I)

Richard Frimston



CCBE Law enforcement Belgium

The role of lawyers,accountants and

bankers in PanamaPapers (Part I)

Wim Mijs



European BankingFederation (EBF) NGO Belgium

The role of lawyers,accountants and

bankers in PanamaPapers (Part I)

Roger Kaiser



European BankingFederation (EBF)

NGO Belgium


I)

Stef van Weeghel



Price Waterhouse Coopers(PWC)

Intermediary(tax and consulting

services)Belgium


I)

Brigitte Unger

Thursday, 26 January2017

14.00 - 16.00Workshop

- - -

Working document onthe inquiry into Money

Laundering, TaxAvoidance and Tax

Evasion

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NameDate


Mark Pieth

Interparliamentaryweek


9.30 - 11.15Joint hearing ECON/PANAwith National Parliaments

Panamanian InquiryCommittee

(former member)Law enforcement PANAMA

Panama Papers,Bahamas leaks: whichfollow-up did national

Parliaments give to therevelations? Which

lessons can be learned?

Ed Groot




Dutch ParliamentaryCommittee of Inquiry into

Tax structuresNational Deputies The Netherlands




Ahmed AhmedLaaouej




Belgian Special Committeeon the Panama Papers National Deputies Belgium




Kai Jan Krainer




Committee on Finance ofthe Austrian National

CouncilNational Deputies Austria




Benedikt StrunzThursday, 9 February


Norddeutscher Rundfunk/NDR Journalist Germany


II)

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NameDate


Aleksandra HelenaSobisz

Thursday, 9 February2017


Berenberg Bank(former compliance officer) Intermediary (bank) Germany


II)

Katrin KeikertThursday, 9 February


Berenberg Bank(former compliance officer) Intermediary (bank) Germany


II)

Michael Kemmer



Association of GermanBanks Intermediary (bank) Germany


II)

Thorsten Höche



Association of GermanBanks

Intermediary (bank) Germany


II)

Ulrike PaulThursday, 9 February


Bundesrechtsanwaltskammer (BRAK or German Federal

Bar)Intermediary (lawyers) Germany


II)

Frank Johnigk



Bundesrechtsanwaltskammer (BRAK or German Federal

Bar)Intermediary (lawyers) Germany


II)

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NameDate


Søren Kristensen



Danish BroadcastingCorporation (DR),

International Consortium ofInvestigative Journalists

(ICIJ)

Journalist Denmark


II)

Matthew ElderfieldThursday, 9 February


Nordea ExecutiveManagement Intermediary (bank) Sweden


II)

Johan EkwallThursday, 9 February


Nordea Intermediary (bank) Sweden


II)

Biörn RieseThursday, 9 February


Mannheimer Swartling Intermediary (lawyers) Sweden


II)

Andreas SteenThursday, 9 February


Mannheimer Swartling Intermediary (lawyers) Sweden


II)

Prem Sikka

Thursday, 9 Februarypm -

Friday 10 February2017

Essex Business School Academic UK Mission to UnitedKingdom

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NameDate


Sol Picciotto



Lancaster University Academic UK Mission to UnitedKingdom

Rita de la Feria



University of Leeds Academic UK Mission to UnitedKingdom

Murray Worthy



Anti-corruption organisationGlobal Witness NGO UK Mission to United

Kingdom

Rachel Davies



Transparency InternationalUK NGO UK Mission to United

Kingdom

Richard Murphy



Tax Justice Network NGO UK Mission to UnitedKingdom

Oliver Pearce



Oxfam NGO UK Mission to UnitedKingdom

Peter Dempsey



Cubism Law (?) Intermediary (lawyer) UK Mission to UnitedKingdom

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NameDate


Douglas Flint



HSBC Intermediary (bank) UK Mission to UnitedKingdom

Paul Rankin




Iain McKinnon




Paul Kelly




Hank Cole




Barbara Patow




David Rowe-Francis




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NameDate


Will Morgan




Ian Messer



Law Society of Scotland Intermediary (lawyer) UK Mission to UnitedKingdom

John Riches



Law Society of England andWales (LSEW) Intermediary (lawyer) UK Mission to United

Kingdom

Sandy Bhogal




Kingdom

Edward Craft




Kingdom

Amy Bell




Kingdom

Robert Hodgkinson



Institute of CharteredAccountants in England and

Wales (ICAEW)

Intermediary(accountant) UK Mission to United

Kingdom

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NameDate


Frank Haskew




Wales (ICAEW)


Kingdom

Ian Young




Wales (ICAEW)


Kingdom

Simon Tosserams




Wales (ICAEW)


Kingdom

Edward Scicluna Monday, 20 February2017 Parliament of Malta Minister (Finance) Malta Mission to Malta

Joe V. Bannister Monday, 20 February2017

Malta Financial ServiceAuthority Public Authority Malta Mission to Malta

Marianne Scicluna Monday, 20 February2017


Anton Bartolo Monday, 20 February2017


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NameDate


Lawrence Cutajar Monday, 20 February2017

Financial IntelligenceAnalysis Unit (FIAU) FIU (?) Malta Mission to Malta

Daphne CaruanaGalizia

Monday, 20 February2017 Journalist Malta Mission to Malta

Ivan Camilleri Monday, 20 February2017 Times of Malta Journalist Malta Mission to Malta

Matthew Vella Monday, 20 February2017 Malta Today Journalist Malta Mission to Malta

Alexander Balzan Monday, 20 February2017 One News Journalist Malta Mission to Malta

Pierre Mifsud Monday, 20 February2017 EMD Advisory

Intermediary (legal, tax,advisory and corporate

services)Malta Mission to Malta

Malcolm Booker Monday, 20 February2017 Deloitte Malta Intermediary

(accountant) Malta Mission to Malta

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NameDate


Manfred Galdes Monday, 20 February2017

ARQ Risk and ComplianceLtd.

Intermediary (corporate,tax, accounting etc.

services)Malta Mission to Malta

Paul Mifsud Monday, 20 February2017 Sparkasse Bank Intermediary (bank) Malta Mission to Malta

Konrad Mizzi Monday, 20 February2017 Parliament of Malta Minister Malta Mission to Malta

Beppe Fenech Adami Monday, 20 February2017 Parliament of Malta National Deputy Malta Mission to Malta

Pierre Gramegna Thursday, 2 March pm -Friday 3 March am Parliament of Luxembourg Minister (Finance) Luxembourg Mission to Luxembourg

Félix Braz Thursday, 2 March pm -Friday 3 March am Parliament of Luxembourg Minister (Justice) Luxembourg Mission to Luxembourg

Eugène Berger Thursday, 2 March pm -Friday 3 March am

Finance Committee inLuxembourg’s Chamber of

DeputiesNational Deputy Luxembourg Mission to Luxembourg

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NameDate


Fabien Grasser Thursday, 2 March pm -Friday 3 March am Le Quotidien Luxembourg Journalist Luxembourg Mission to Luxembourg

Anthony A Simcic Thursday, 2 March pm -Friday 3 March am HSBC Luxembourg Intermediary (banks) Luxembourg Mission to Luxembourg

Claude Marx Thursday, 2 March pm -Friday 3 March am

Commission de Surveillancedu Secteur Financier (CSSF) Public authority Luxembourg Mission to Luxembourg

Claude Simon Thursday, 2 March pm -Friday 3 March am

Commission de Surveillancedu Secteur Financier (CSSF) Public authority Luxembourg Mission to Luxembourg

François Prum Thursday, 2 March pm -Friday 3 March am Luxembourgish Bar Intermediaries (lawyer) Luxembourg Mission to Luxembourg

Wim Piot Thursday, 2 March pm -Friday 3 March am PwC Luxembourg Intermediaries

(accounts) Luxembourg Mission to Luxembourg

Elizabeth JaneMcCormick

Thursday, 2 March pm -Friday 3 March am KPMG Intermediaries

(accountants) Luxembourg Mission to Luxembourg

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NameDate


Patrick SuetMonday, 6 March 2017


Société Générale Bank &Trust Intermediary (bank) France


III)

Anne MichelMonday, 6 March 2017


Le Monde, ICIJ Journalist France


III)

Sylvie David-ChinoMonday, 6 March 2017


BNP Paribas Intermediary (bank) France


III)

Albert AlloMonday, 6 March 2017


TracFin (Traitement durenseignement et action

contre les circuits financiersclandestins)

FIU France


III)

Olivier Boutellis-TaftMonday, 6 March 2017


Accountancy Europe Non-profit organisation Belgium


III)

Paul GisbyMonday, 6 March 2017


Accountancy Europe Non-profit organisation Belgium


III)

Oliver ZihlmannMonday, 6 March 2017


Sonntagszeitung | Le MatinDimanche, ICIJ Journalist Switzerland


III)

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NameDate


Jean-Bernard SchmidMonday, 6 March 2017


Swiss Ministry of Justice Public Prosecutor Switzerland


III)

Peter LutzMonday, 6 March 2017


Organisation for thecombating of money

laundering of the Swiss BarAssociation and Swiss

Notary Association

SRO(self-regulatoryorganisation)

Switzerland


III)

Giuseppe MarinoMonday, 6 March 2017


University of Milan Academic Italy


III)

Caroline Vicini Mission to USA21 to 24 March 2017 EU Delegation to the US EU organisation Washington,

USA Mission to USA

Elise Bean Mission to USA21 to 24 March 2017 Levin Center at Wayne Law Academic Washington DC, USA Mission to USA

Gerard Ryle Mission to USA21 to 24 March 2017 ICIJ Journalist Washington DC, USA Mission to USA

Gary Kalman Mission to USA21 to 24 March 2017 FACT Coalition NGO Washington DC, USA Mission to USA

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NameDate


Tom Cardamone Mission to USA21 to 24 March 2017 Global Financial Integrity NGO Washington DC, USA Mission to USA

Jane Gravelle Mission to USA21 to 24 March 2017

Government and FinanceDivision Researcher Washington DC, USA Mission to USA

Ron Wyden Mission to USA21 to 24 March 2017 Committee on Finance National Deputy

(Senator) Washington DC, USA Mission to USA

Richard Neal Mission to USA21 to 24 March 2017 Ways and Means Committee National Deputy Washington DC, USA Mission to USA

Tom Carper Mission to USA21 to 24 March 2017

Subcommittee onInvestigations

National Deputy(Senator) Washington DC, USA Mission to USA

Orrin Hatch Mission to USA21 to 24 March 2017 Committee on Finance National Deputy

(Senator) Washington DC, USA Mission to USA

Peter C. Schwartzkopf Mission to USA21 to 24 March 2017 Delaware General Assembly

National Deputy(House Representative of

the GA)Delaware, USA Mission to USA

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NameDate


Valerie Longhurst Mission to USA21 to 24 March 2017 Delaware General Assembly



Daniel B. Short Mission to USA21 to 24 March 2017 Delaware General Assembly



David B. McBride Mission to USA21 to 24 March 2017 Delaware General Assembly National Deputy

(Senator) Delaware, USA Mission to USA

MargaretRose Henry

Mission to USA21 to 24 March 2017 Delaware General Assembly

National Deputy(Senator) Delaware, USA Mission to USA

F. Gary Simpson Mission to USA21 to 24 March 2017 Delaware General Assembly National Deputy

(Senator) Delaware, USA Mission to USA

Charles M. Elson Mission to USA21 to 24 March 2017

John L Weinberg Center forCorporate Governance at

the University ofDelaware

Academic Delaware,USA Mission to USA

Jeffrey W. Bullock Mission to USA21 to 24 March 2017

Delaware Department ofState

National deputy(Secretary of State)

Delaware,USA Mission to USA

30 / 47

NameDate


Rick Geisenberger Mission to USA21 to 24 March 2017

Delaware Department ofFinance

National deputy(Secretary of Treasury)


Kristopher Knight Mission to USA21 to 24 March 2017

Delaware Department ofState

National deputy(Deputy Secretary of

State and Director of theCorporations Division)


Matt Denn Mission to USA21 to 24 March 2017 Delaware Department of

JusticeLaw enforcement Delaware,

USA Mission to USA

Lawrence A.Hamermesh

Mission to USA21 to 24 March 2017 Widener University Academic Delaware,

USA Mission to USA

Paul L. ReganMission to USA

21 to 24 March 2017 Widener University Academic Delaware,USA Mission to USA

Alvin Mosioma

Thursday, 6 April 20179.00 - 10.30(Strasbourg)

Public hearing

Tax Justice Network - Africa Advocacy group Kenya

Impact of the schemesrevealed by the Panama

Papers

Nuhu Ribadu


Public hearing

Nigerian government(former anti-corruption

official)Law enforcement Nigeria


Papers

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NameDate


Will Fitzgibbon


Public hearing

ICIJ Journalist USA


Papers

Mike Beke

Thursday, 27 April2017

14.30 - 18.00Committee Meeting

Blomeyer & Sanz Researcher

Presentation of studies(Part I)

David Buck



Centre for Strategy &Evaluation Services Researcher


Jack Malan



Centre for Strategy &Evaluation Services Researcher


Amandine Scherrer



EPRS Researcher


Anthony Amicelle



International Centre forComparative Criminology,Université de Montréal,

Canada

Researcher


Willem Pieter deGroen

Tuesday, 2 May 201715.00 - 18.30

Committee meeting

Centre for European PolicyStudies (CEPS) Researcher

Presentation of studies(Part II)

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NameDate


Ian RoxanTuesday, 2 May 2017

15.00 - 18.30Committee meeting

London School of Economics(LSE) Researcher


Herman BröringTuesday, 2 May 2017


Groningen Centre forEuropean Financial Services

Law at the University ofGroningen

Researcher


Peter CleggTuesday, 2 May 2017


University of the West ofEngland, Bristol, UK Researcher


Alexandre Maitrot dela Motte

Tuesday, 2 May 201715.00 - 18.30

Committee meeting

University of Paris-EstCréteil, Paris, France Researcher


Pierre Moscovici

Thursday, 4 May2017


Commissioner responsiblefor Economic and Financial

Affairs, Taxation andCustoms European

Commission

European Institution EU

Hearing withCommissioner PierreMoscovici, Member of



Taxation and Customs

Rui Gonçalves

Tuesday, 9 May2017


Government of MadeiraNational Deputy

(Regional Secretary forFinance)

Madeira, Portugal

Cooperation in taxmatters with European

jurisdictions

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NameDate


James Tipping

Tuesday, 9 May2017


Finance Centre of theGovernment of Gibraltar

Public Official ? (FinanceCentre Director of the

Government of Gibraltar)Gibraltar, UK


jurisdictions

Richard Walker

Tuesday, 9 May2017


States of Guernsey Policy &Resources Committee

Public Official ? (Director offinancial crime policy at thestates of Guernsey Policy &

Resources Committee)

Guernsey, ChannelIslands


jurisdictions

Colin Powell

Tuesday, 9 May2017


- Adviser to the ChiefMinister

Jersey, ChannelIslands


jurisdictions

Jean-Claude Juncker

Tuesday, 30 May2017


President of the EuropeanCommission European Institution EU

Hearing with thePresident of the

European Commission,J.C. Juncker

Fernando RochaAndrade

Tuesday, 30 May2017


Government of Portugal National Deputy Portugal

Hearing with F. RochaAndrade

Vigjilenca AbaziWednesday, 21 June

20179.00 - 11.00

Committee meeting

Maastricht university Academic The Netherlands

Joint PANA-JURI hearing‘The EU-wide protection

of whistleblowers’

Cathy JamesWednesday, 21 June

20179.00 - 11.00

Committee meeting

Public concern at work Whistleblowing charity United Kingdom



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NameDate


Frédérique Berrod

Wednesday, 21 June2017


College of Europe Academic Belgium



Rosita Hickey



EU Ombudsman European Institution EU

Joint PANA-JURI hearing‘The EU-wide protectionof whistleblowers’

Charlotte Grass



Group Vallourec Industry France

Joint PANA-JURI hearing‘The EU-wide protectionof whistleblowers’

Sebastian Fiedler



Bund DeutscherKriminalbeamter (BDK) Law enforcement Germany

Financial IntelligenceUnits (FIUs) ins and outsand the Russian"Laundromat" case

Paolo Costanzo



Italian FIU, Banca d'Italia FIU Italy


Paul Cristian Radu



Investigative Dashboard NGO


Viesturs Burkāns



Latvian Office for Preventionof Laundering of Proceeds

Derived from CriminalActivity

FIU Latvia


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NameDate


Duarte PachecoThursday, 22 June 2017

Friday, 23 June 2017Mission to Portugal

Parliament of Portugal National Deputy Portugal Mission to Portugal

Cecília MeirelesThursday, 22 June 2017



Eurico Brilhante DiasThursday, 22 June 2017



Mário CentenoThursday, 22 June 2017


Government of Portugal National Deputy Portugal Mission to Portugal

Helena BorgesThursday, 22 June 2017


Tax and Customs Authority Public Authority Portugal Mission to Portugal

Fernando RochaAndrade


Mission to PortugalGovernment of Portugal National Deputy Portugal Mission to Portugal

Fernando Teixeira dosSantos


Mission to PortugalFormer Minister of Finance Portugal Mission to Portugal

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NameDate


Sérgio VasquesThursday, 22 June 2017


Former Secretary of State of Tax Affairs Portugal Mission to Portugal

Maria LuísAlbuquerque


Mission to PortugalParliament of Portugal

Current National Deputyand Former Minister of

FinancePortugal Mission to Portugal

Paulo NúncioThursday, 22 June 2017


Former Secretary of State of Tax Affairs Portugal Mission to Portugal

Elisa FerreiraThursday, 22 June 2017


Banco de Portugal Intermediary (bank) Portugal Mission to Portugal

Luís Máximo dosSantos


Mission to PortugalBanco de Portugal Intermediary (bank) Portugal Mission to Portugal

Luís Costa FerreiraThursday, 22 June 2017



João RaposoThursday, 22 June 2017



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NameDate


Micael PereiraThursday, 22 June 2017


Expresso (ICIJ) Journalist Portugal Mission to Portugal

João Pedro MartinsThursday, 22 June 2017


Público Journalist Portugal Mission to Portugal

Pedro CrisóstomoThursday, 22 June 2017


Público Journalist Portugal Mission to Portugal

Amadeu GuerraThursday, 22 June 2017


Ministry of Justice Deputy Attorney General Portugal Mission to Portugal

José RanitoThursday, 22 June 2017


Ministry of Justice Prosecutor Portugal Mission to Portugal

Tahamara DiasThursday, 22 June 2017


Ministry of Justice Prosecutor Portugal Mission to Portugal

Mariana RaimundoThursday, 22 June 2017


FIU Portugal FIU Portugal Mission to Portugal

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NameDate


João Paulo BatalhaThursday, 22 June 2017


Transparency InternationalPortugal NGO Portugal Mission to Portugal

Susana CoroadoThursday, 22 June 2017


Transparency InternationalPortugal NGO Portugal Mission to Portugal

Věra Jourová

Monday, 3 July 201719.00 - 20.30(Strasbourg)

Committee meeting

Commissioner responsiblefor Justice, Consumers and

Gender EqualityEuropean Commission

European Institution EU

Hearing withCommissioner VěraJourová on 3 July in

Strasbourg

Harris GeorgiadesThursday, 6 July 2017

Friday, 7 July 2017Mission to Cyprus

Ministry of Finance Minister CyprusMission to Cyprus

Yiorgos LakkotrypisThursday, 6 July 2017


Ministry of Energy,Commerce, Industry and

TourismMinister Cyprus Mission to Cyprus

Kypros KyprianouThursday, 6 July 2017


Ministry of Interior Deputy Director General Cyprus Mission to Cyprus

Demetra KalogerouThursday, 6 July 2017


Cyprus Securities andExchange Commission

Public supervisoryauthority Cyprus Mission to Cyprus

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NameDate


Eva Rossidou-Papakyriacou

Thursday, 6 July 2017Friday, 7 July 2017

Mission to Cyprus

Cyprus Unit for CombatingMoney Laundering (MOKAS) FIU Cyprus Mission to Cyprus

Marios SkandalisThursday, 6 July 2017


Association of Cyprus Banks(ACB) Intermediary (bank) Cyprus Mission to Cyprus

Andreas MichaelidesThursday, 6 July 2017


Cyprus Bar Association Intermediary (lawyers) Cyprus Mission to Cyprus

Wolfgang SchäubleTuesday, 11 July 2017

14.00 - 15.30Public Hearing

Ministry of Finance Government Germany Exchange of views withEU Finance Ministers

Pier Carlo PadoanTuesday, 11 July 2017


Ministry of Finance Government Italy Exchange of views withEU Finance Ministers

Paschal DonohoeTuesday, 11 July 2017


Ministry of Finance Government Ireland Exchange of views withEU Finance Ministers

Jeroen DijsselbloemTuesday, 11 July 2017


Ministry of Finance Government Netherlands Exchange of views withEU Finance Ministers

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NameDate


Andreas Frank

Thursday,14 September2017

Friday, 15 September2017

Ad hoc delegation to Bern(Switzerland)

Former banker and mlexpert Intermediary Germany (?) Mission to Switzerland

Andreas Missbach




Public Eye NGO Switzerland Mission to Switzerland

Rudolf Elmer




whistleblower whistleblower Switzerland Mission to Switzerland

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3. State of play on “Who refused to participate inhearing/delegation and why?”

As of 22 June 2017

PANA Missions

Mission to UK 9/10 February

Person/Institution Status Answer Reason

UK Treasury Invitation sent byletter declined

(meetings insteadwith HM Revenue &Customs, UK FIU,Financial ConductAuthority)

Mission to Malta 20/21 February


Keith Schembri Invitation sent byletter declined

Ninu Zammit Invitation sent byletter No reply

Nexia BT (BrianTonna)

Invitation sent byletter

Accept replies inwriting only

“we need to givecareful considerationto our legalobligations beforeresponding toquestions"

Mossack FonsecaMalta(The Chair decidednot to follow-up withan official letter toMosFon Malta but tosend an officialinvitation to theparent companyMosFon in Panama forthe hearing of 4 Mayon tax havens).

Invitation sent by e-mail

No reply.To be noted thatthere is no postaddress in Malta-only emailaddress

Mission to Luxembourg 2/3 March


Experta Luxembourg Invitation sent by e-mail and telephone declined

The company is aLuxembourgregulated entitysupervised by theCSSF -> PANA shouldcontact the CSSFdirectly

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J Safra Sarasin Invitation sent by e-mail no answer

LandsbankiLuxembourg

Invitation sent by e-mail no answer

Bonn Steichen &Partners

Invitation sent by e-mail declined

Mr Steichen,Managing Partner isnot available on thedate; no other lawyeris qualified to speakon the topic

A. Wildgen Called declined“I have moreimportant things todo”

Yann Baden -TransparencyInternational

Invitation sent by e-mail declined

TI Luxembourg iscurrently undergoingreview that may havean impact on itsstance on the issuesand ability to partakein these kinds ofdiscussions

Carlos Zeyen -Eurojust

invitation sent by e-mail + follow-up call declined

Mr Zeyen is no longera National Memberfor Luxembourg norEurojust Vice-president

Marius Kohl Invitation sent byregistered mail

No answerreceived

Jean-Claude Fautsch Invitation sent byregistered mail

No answerreceived

Jean-Claude Limpach Invitation sent byregistered mail

No answerreceived

Mission to Portugal 22-23 June

Person/Institution Status Answer ReasonCarlos LopesAlexandre

Invitation sent bypost and by email No answer

José Socrates Invitation sent byemail No answer

Armando Vara Invitation sent bypost No answer

Paulo Pena Invitation sent byemail No answer

Mariana Mortágua Invitation sent bypost

Accepted but thendeclined

Due to parliamentarywork

Miguel Tiago Invitation sent bypost

Accepted but thendeclined

Could not attend dueto last minuteprogramme changes.

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Mission to Cyprus 6-7 July

Person/Institution Status Answer ReasonDavid Officer Email No answer

PANA Public Hearings

Hearing on role of intermediaries 24 January and 9 February


Swedish BankAssociation

Invitation sent peremail declined

“I believe we are notthe right body toparticipate”

Hans Jurgen Peters,CEO of BerenbergBank

Invitation sent bymail and post declined

“I cannot follow yourinvitation due toongoinginvestigations in thiscase.”

Hearing on the role of intermediaries 6 March


Credit Suisse Invitation send bypost and by email declined Refers to Swiss Bank

Association

UBS Invitation sent perpost and email declined

“We alreadyparticipated in TAXE(...) Please go toSwiss BankAssociation”

Hearing of 18 May 2017


Dr. Joseph Muscat,Prime Minister ofMalta

Invitation send bypost

No reply butannounced inplenary that hewould come onlywhen judicialinvestigations inMalta are over

Hearing of 30 May 2017


Edward Scicluna,Minister for Finance,Malta

Invitation send bypost declined

“... as President ofthe Council, I amadvised that, theTreaties grant no roleto the Presidency ofthe Council withregard to the

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enforcement ofimplementation ofUnion law.”

Fabrizia Lapecorella,Chair of the Code ofConduct Group

Invitation sent perpost declined

“....I believe that it istoo early to say atthis stage what theoutome of thescreening process willbe, since Ministerswill only assess theresults and takedecisions inDecember”

Hearing on “Follow-up to the missions and hearings” of 21 June 2017

Person/Institution Status Answer ReasonFollow-up Mission to Malta

Keith Schembri

Invitation send bypost No reply received

Ninu Zammit

Nexia BT

Follow-up Mission to Luxembourg

Pierre Gramegna,Minister of Finance


Declined

“due to an officialmission to the UnitedStates, MinisterPierre Gramegna willunfortunately not beable to participate inthe hearing..”

Jean-Claude Fautsch No reply received

Jean-Claude Limpach No reply received

Claude Marx Declined

(“remain at thedisposal of theCommittee shouldthere be morequestions... we feelthat it is noappropriate for theCSSF to appear in apublic hearing of theCommittee”

Alain Steichen No reply received

Carlos Zeyen No reply received

Follow-up of the Hearing on 6 March on Intermediaries (Part III) - 6 March

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Patrick Suet,Chairman of SociétéGénérale Bank &Trust


participated on 6March anddeclined for thehearing of 21June

Reply by email: “wecould not accept forSociete Generale tobe treated unfairly orsingled out in anymanner, even moreso on account of thelevel of cooperationand openness wehave shown.

Accordingly, I amconfident you willunderstand ourlegitimate motiveswhen I say thatSociete Generalecannot agree toanother participationin a PANA committeeHearing.”

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IV. LIST OF EXTERNAL STUDIES

1. Studies provided by the European ParliamentaryResearch Service (EPRS)

20 March 2017 Ex-post impact assessment analyses EU-US trade and investment relations Link to the Study

26 April 2017 Tax evasion, money laundering and tax transparency in the OCTs of theEuropean Union Link to the Study

22 May 2017 Fighting tax crimes – Study on cooperation between Financial Intelligence Units Link to the Study

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2. Studies provided by the Policy Department "A" for Economic, Scientific and Quality of Life

15 November2016 The Mandate of the Panama Inquiry Committee, an Assessment Link to the Study

1 March 2017 Offshore Activities and Money Laundering: Recent Findings and Challenges Link to the Study

14 April 2017 Role of advisors and intermediaries in the schemes revealed in the PanamaPapers Link to the Study

14 April 2017 Rules on independence and responsibility regarding auditing, tax advice,accountancy, account certification services and legal services Link to the Study

3. Studies provided by the Policy Department "D" for Budgetary Affairs

3 April 2017 The Impact of Schemes revealed by the Panama Papers on the Economy andFinances of a Sample of Member States Link to the Study

overview of activities during the mandate of the pana ... ii of the pana report... · application...

Documents