European Parliament 2014-2019
Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion
28.6.2017
Overview of activities during the mandate of the PANA Committee
July 2016 - December 2017
PART II of the report on the inquiry on money laundering, tax avoidance and tax evasion
NOTE: This document is meant purely as a documentation tool for ease of consultation.
Rapporteurs: Jeppe Kofod and Petr Ježek
1 / 46 CONTENTS
Page
I. COMMITTEE COMPOSITION...... 3
II. COMMITTEE MEETINGS and MISSIONS ...... 5
III. ACTIVITIES OF THE COMMITTEE 1. 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/delegation and why?” ...... 40
IV. EXTERNAL STUDIES 1. Studies provided by the European Parliamentary Research Service (EPRS) ...... 45
2. Studies provided by the Policy Department "A" for Economic, Scientific and Quality of Life ...... 46
3. Studies provided by the Policy Department “D” for Budgetary Affairs ...... 46
2 / 46 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 EPP (Deputy Coordinator)
Peter Simon S&D
Bernd Lucke ECR
Michael Theurer ALDE
Louis Michel ALDE (Deputy Coordinator)
Patrick Le Hyaric GUE/NGL
Matt Carthy GUE/NGL (Deputy Coordinator)
Sven Giegold Greens/EFA
David Coburn EFDD
Barbara Kappel ENF
3 / 46 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
4 / 46 II. COMMITTEE MEETINGS and MISSIONS
The constitutive meeting took place on 12 July 2016.
The PANA Committee held 27 ordinary meetings and 14 Coordinators’ meetings from July 2016 until November 2017.
PANA Committee meetings
25 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 , in Brussels, 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
5 / 46 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 Members of Belgian Special Committee into the Panama Papers, on 26 April 2017, in the premises of the Belgian Parliament.
* * *
The PANA Committee held 7 fact-findings missions from February 2017 until September 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 6-7 July - Mission to Cyprus 14-15 September - Mission to Switzerland
6 / 46 III. ACTIVITIES OF THE COMMITTEE 1. Programme of hearings and missions
Date Topic / objective
Tuesday, 27 September 2016 Panama papers – Discussion with the investigative journalists behind 09.00 - 11.30 the revelations Public hearing
Thursday, 13 October 2016 9.00 - 12.30 Anti-money laundering and tax evasion: Who sets the rules and how? Public hearing
Wednesday, 19 October 2016, 15.00 - 18.00 Thursday, 20 October 2016 “How to better prepare works of Inquiry Committee” 9.00 - 17.30 Workshop
Hearing with Věra Jourová, Member of the European Commission Tuesday, 8 November 2016 responsible for Justice, Consumers and Gender Equality on “Anti- 14.00 - 15.30 Money Laundering: state of play of the implementation of EU Public hearing legislation”
Monday, 14 November 2016 “Anti-money laundering and tax evasion: Who assures compliance 15.00 - 18.30 with the rules and enforces them?” Public hearing Wednesday, 16 November 2016 Exchange of views with Professor Joseph E. Stiglitz 11.00 - 12.30 Extraordinary meeting Wednesday, 7 December Hearing with Pierre Moscovici, Member of the European Commission 2016 responsible for Economic and Financial Affairs, Taxation and Customs 15.00 - 18.30 on “Fight against tax evasion and anti-money laundering: state of play Public hearing of progress made at EU level” Tuesday, 24 January 2017 The role of lawyers, accountants and bankers in Panama Papers (Part 9.00 - 12.30 I) Public hearing
Thursday, 26 January 2017 Working document on the inquiry into Money Laundering, Tax 11.00 - 12.00 Avoidance and Tax Evasion Committee meeting
Thursday, 26 January 2017 Workshop on "Offshore activities and money laundering: recent 14.00 - 16.00 findings and challenges” Workshop Interparliamentary week Tuesday, 31 January 2017 Panama Papers, Bahamas leaks: which follow-up did national 9.30 - 11.15 Parliaments give to the revelations? Which lessons can be learned? Joint hearing ECON/PANA with National Parliaments Thursday, 9 February 2017 The role of lawyers, accountants and bankers in Panama Papers (Part 9.00 - 12.30 II) Public hearing
7 / 46 Date Topic / objective
Thursday, 9 February pm - Friday 10 February 2017 Mission to United Kingdom Mission
Monday, 20 February 2017 Mission to Malta Mission
Thursday, 2 March pm - Friday 3 March am Mission to Luxembourg Mission
Monday, 6 March 2017 The role of lawyers, accountants and bankers in Panama Papers (Part 15.00 - 18.30 III) Public hearing
21 to 24 March 2017 Mission to USA
Thursday, 6 April 2017 9.00 - 12.00 (Strasbourg) Impact of the schemes revealed by the Panama Papers Public hearing
Thursday, 27 April 2017 Presentation of studies (Part I) 14.30 - 18.00 Session 1: Money laundering and tax evasion: What’s the impact on Committee meeting Member States and how effective are they in fighting it? Presentation of studies (Part II) Tuesday, 2 May 2017 Session 2: Offshore practices: The roles and responsibilities of 15.00 - 18.30 intermediaries and the relations of EU Member States with their Committee meeting overseas countries and territories
Thursday, 4 May 2017 Hearing with Commissioner Pierre Moscovici, Member of the European 9.00 - 12.30 Commission responsible for Economic and Financial Affairs, Taxation Public hearing and Customs
Tuesday, 9 May 2017 9.00 - 12.30 Cooperation in tax matters with European jurisdictions Public hearing
Tuesday, 30 May 2017 15.00 - 16.30 Hearing with the President of the European Commission, J.C. Juncker Public hearing
Tuesday, 30 May 2017 16.45 - 17.30 Hearing with F. Rocha Andrade Public hearing
Wednesday, 21 June 2017 Joint PANA-JURI hearing 9.00 - 11.00 The EU-wide protection of whistleblowers’ Joint PANA/JURI public hearing ‘
Wednesday, 21 June 2017 Financial Intelligence Units (FIUs) ins and outs and the Russian 15.00 - 17.30 "Laundromat" case Public hearing
8 / 46 Date Topic / objective
Thursday, 22 June 2017 Friday, 23 June 2017 Mission to Portugal Mission
Monday, 3 July 2017 Hearing with Věra Jourová, Member of the European Commission 19.00 - 20.30 (Strasbourg) responsible for Justice, Consumers and Gender Equality Public hearing
Thursday, 6 July 2017 Friday, 7 July 2017 Mission to Cyprus Mission
Monday, 10 July 2017 Consideration of draft report + draft recommendation 15.00 - 21.30 Exchange of views with EU Finance Ministers Committee meeting
Tuesday, 11 July 2017 14.00 - 16.00 Exchange of views with EU Finance Ministers Committee meeting
Thursday, 14 September Friday, 15 September 2017 Mission to Switzerland Mission Tuesday, 26 September Consideration of amendments 2017 + hearing on “Tax planning: do celebrities and companies breach the 9.00 - 12.30 EU law?” Public hearing Thursday, 12 October 2017 9.00 - 12.30 Committee meeting
Wednesday, 18 October 15.00 - 18.30 Vote on draft report and draft recommendation Committee meeting
9 / 46 Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion
2. LIST OF SPEAKERS (hearings and missions)
Date Name Organisation Type of organisation Country Link Meeting/Delegation
Tuesday, 27 September Panama papers – 2016 Discussion with the Gerard Ryle 09.00 - 11.30 ICIJ Journalist USA investigative journalists Public hearing behind the revelations Tuesday, 27 September Panama papers – 2016 Discussion with the Bastian Obermayer 09.00 - 11.30 Süddeutsche Zeitung Journalist Germany investigative journalists Public hearing behind the revelations Tuesday, 27 September Panama papers – 2016 Discussion with the Frederik Obermaier 09.00 - 11.30 Süddeutsche Zeitung Journalist Germany investigative journalists Public hearing behind the revelations Tuesday, 27 September Panama papers – 2016 Discussion with the Kristof Clerix 09.00 - 11.30 Knack Magazine Journalist Belgium investigative journalists Public hearing behind the revelations Tuesday, 27 September Panama papers – 2016 Sonntagszeitung / Discussion with the Oliver Zihlmann 09.00 - 11.30 Journalist Switzerland Le Matin Dimanche investigative journalists Public hearing behind the revelations
10 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Tuesday, 27 September Panama papers – 2016 Norddeutscher Rundfunk Discussion with the Julia Stein 09.00 - 11.30 Journalist Germany (NDR) investigative journalists Public hearing behind the revelations Tuesday, 27 September Panama papers – 2016 Norddeutscher Rundfunk Discussion with the Jan Strozyk 09.00 - 11.30 Journalist Germany (NDR) investigative journalists Public hearing behind the revelations Tuesday, 27 September Panama papers – 2016 MOT (Finnish Broadcasting Discussion with the Minna Knus 09.00 - 11.30 Journalist Finland Company) investigative journalists Public hearing behind the revelations Thursday, 13 October International Tax 2016 Cooperation Section U.N. Anti-money laundering Intergovernmental Michael Lennard 9.00 - 12.30 Dept. of Economic and and tax evasion: Who Organizations (IGO) Public hearing Social Affairs - United sets the rules and how? Nations (UN) Thursday, 13 October 2016 Anti-money laundering OECD’s Centre for Tax Caroline Malcolm 9.00 - 12.30 IGO and tax evasion: Who Policy and Administration Public hearing sets the rules and how?
Thursday, 13 October Committee on the 2016 Evaluation of Anti-Money Anti-money laundering Daniel Thelesklaf 9.00 - 12.30 Laundering Measures and IGO and tax evasion: Who Public hearing the Financing of Terrorism sets the rules and how? (MONEYVAL) Thursday, 13 October Anti-money laundering 2016 European Banking Authority EU organisation EU and tax evasion: Who Isabelle Vaillant 9.00 - 12.30 (EBA) Public hearing sets the rules and how?
11 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Wednesday, 19 October 2016 and Co-Director of Training and “How to better prepare Elise J. Bean Thursday, 20 October Conferences, Levin Center USA works of Inquiry 2016 at Wayne Law Committee” Workshop Staff Director for the U.S. Wednesday, 19 October House of Representatives' “How to better prepare 2016 and Subcommittee on USA works of Inquiry Katie Bailey Thursday, 20 October Government Operations Committee” 2016 within the Committee on Workshop Oversight and Government Hearing with Věra Jourová, Member of the Tuesday, 8 November European Commission Commissioner responsible 2016 responsible for Justice, for Justice, Consumers and Věra Jourová 14.00 - 15.30 EU Institution EU Consumers and Gender Gender Equality Public hearing Equality on “Anti-Money European Commission Laundering: state of play of the implementation of EU legislation Monday, 14 November “Anti-money laundering 2016 Director General of the and tax evasion: Who Giovanni Kessler 15.00 - 18.30 European Anti-Fraud Office EU organisation EU assures compliance with Public hearing (OLAF) the rules and enforces them? Monday, 14 November “Anti-money laundering 2016 and tax evasion: Who EUROPOL Simon Riondet 15.00 - 18.30 EU organisations EU assures compliance with EUROJUST Public hearing the rules and enforces them? Monday, 14 November “Anti-money laundering 2016 and tax evasion: Who Klaus Meyer-Cabri 15.00 - 18.30 College of EUROJUST EU organisation EU/Germany assures compliance with Public hearing the rules and enforces them?
12 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Monday, 14 November “Anti-money laundering 2016 and tax evasion: Who Philippe de Koster 15.00 - 18.30 CTIF-CFI FIU Belgium assures compliance with Public hearing the rules and enforces them? Monday, 14 November “Anti-money laundering 2016 and tax evasion: Who Michel Claise 15.00 - 18.30 Ministry of Justice Prosecutor Belgium assures compliance with Public hearing the rules and enforces them? Monday, 14 November “Anti-money laundering “EOKS” (Investigation 2016 and tax evasion: Who Group Norbert Naulin 15.00 - 18.30 Law Enforcement Germany assures compliance with Organised Crime – Tax Public hearing the rules and enforces Fraud); them? Monday, 14 November “Anti-money laundering 2016 and tax evasion: Who College of the French Patrick Montagner 15.00 - 18.30 Law Enforcement France assures compliance with prudential supervisor Public hearing the rules and enforces them? Wednesday, 16 November 2016 Exchange of views with Panamanian Inquiry Joseph E. Stiglitz 11.00 - 12.30 Academic Panama Professor Joseph E. Committee - Former Chair Public hearing Stiglitz
Hearing with Pierre Moscovici, Member of the European Wednesday, 7 Commissioner responsible Commission responsible December 2016 for Economic and Financial for Economic and Pierre Moscovici 15.00 - 18.30 Affairs, Taxation and EU organisation EU Financial Affairs, Public hearing Customs Taxation and Customs EU Commission on “Fight against tax evasion and anti-money laundering: state of play
13 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
of progress made at EU level
Hearing with Pierre Moscovici, Member of the European Commission responsible Wednesday, 7 for Economic and December 2016 Financial Affairs, Ashish Kumar 15.00 - 18.30 FATF IGO Taxation and Customs Public hearing on “Fight against tax evasion and anti-money laundering: state of play of progress made at EU level Tuesday, 24 January The role of lawyers, 2017 accountants and bankers Ronen Palan 9.00 - 12.30 Tax Justice Network NGO in Panama Papers (Part Public hearing I) Tuesday, 24 January The role of lawyers, 2017 Copenhagen Business accountants and bankers Brooke Harrington 9.00 - 12.30 Academic Denmark School in Panama Papers (Part Public hearing I) Tuesday, 24 January The role of lawyers, 2017 Burford Capital accountants and bankers Daniel Hall 9.00 - 12.30 Finance firm UK in Panama Papers (Part Public hearing I)
14 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Tuesday, 24 January Anti-money laundering The role of lawyers, 2017 Committee of The Council of accountants and bankers Rupert Manhart Law enforcement Belgium 09.00 - 12.30 Bars and Law Societies of in Panama Papers (Part Public hearing Europe (CCBE) I)
Tuesday, 24 January The role of lawyers, 2017 accountants and Richard Frimston CCBE Law enforcement Belgium 09.00 - 12.30 bankers in Panama Public hearing Papers (Part I)
Tuesday, 24 January The role of lawyers, 2017 European Banking accountants and Wim Mijs NGO Belgium 09.00 - 12.30 Federation (EBF) bankers in Panama Public hearing Papers (Part I)
Tuesday, 24 January The role of lawyers, 2017 accountants and bankers Roger Kaiser European Banking NGO Belgium 09.00 - 12.30 in Panama Papers (Part Federation (EBF) Public hearing I)
Tuesday, 24 January The role of lawyers, Intermediary 2017 Price Waterhouse Coopers accountants and bankers Stef van Weeghel (tax and consulting Belgium 09.00 - 12.30 (PWC) in Panama Papers (Part services) Public hearing I) Working document on Thursday, 26 January the inquiry into Money 2017 Brigitte Unger Laundering, Tax 14.00 - 16.00 - - - Avoidance and Tax Workshop Evasion
15 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Interparliamentary Panama Papers, week Bahamas leaks: which Tuesday, 31 January Panamanian Inquiry follow-up did national Mark Pieth 2017 Committee Law enforcement PANAMA Parliaments give to the 9.30 - 11.15 (former member) revelations? Which Joint hearing ECON/PANA lessons can be learned? with National Parliaments Interparliamentary Panama Papers, week Bahamas leaks: which Dutch Parliamentary Tuesday, 31 January follow-up did national Committee of Inquiry into National Deputies The Netherlands Ed Groot 2017 Parliaments give to the Tax structures 9.30 - 11.15 revelations? Which Joint hearing ECON/PANA lessons can be learned? with National Parliaments Interparliamentary Panama Papers, week Bahamas leaks: which Tuesday, 31 January Ahmed Ahmed Belgian Special Committee follow-up did national 2017 National Deputies Belgium Laaouej on the Panama Papers Parliaments give to the 9.30 - 11.15 revelations? Which Joint hearing ECON/PANA lessons can be learned? with National Parliaments Interparliamentary Panama Papers, week Bahamas leaks: which Committee on Finance of Tuesday, 31 January follow-up did national the Austrian National National Deputies Austria Kai Jan Krainer 2017 Parliaments give to the Council 9.30 - 11.15 revelations? Which Joint hearing ECON/PANA lessons can be learned? with National Parliaments
Thursday, 9 February The role of lawyers, 2017 Norddeutscher Rundfunk/ accountants and bankers Benedikt Strunz Journalist Germany 9.00 - 12.30 NDR in Panama Papers (Part Public hearing II)
16 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 9 February The role of lawyers, Aleksandra Helena 2017 Berenberg Bank accountants and bankers Intermediary (bank) Germany Sobisz 9.00 - 12.30 (former compliance officer) in Panama Papers (Part Public hearing II)
Thursday, 9 February The role of lawyers, 2017 Berenberg Bank accountants and bankers Katrin Keikert Intermediary (bank) Germany 9.00 - 12.30 (former compliance officer) in Panama Papers (Part Public hearing II)
Thursday, 9 February The role of lawyers, 2017 Association of German accountants and bankers Michael Kemmer Intermediary (bank) Germany 9.00 - 12.30 Banks in Panama Papers (Part Public hearing II)
Thursday, 9 February The role of lawyers, 2017 accountants and bankers Association of German Intermediary (bank) Germany Thorsten Höche 9.00 - 12.30 in Panama Papers (Part Banks Public hearing II)
Thursday, 9 February The role of lawyers, Bundesrechtsanwaltskamme 2017 accountants and bankers Ulrike Paul r (BRAK or German Federal Intermediary (lawyers) Germany 9.00 - 12.30 in Panama Papers (Part Bar) Public hearing II)
Thursday, 9 February The role of lawyers, 2017 Bundesrechtsanwaltskamme accountants and bankers Frank Johnigk 9.00 - 12.30 r (BRAK or German Federal Intermediary (lawyers) Germany in Panama Papers (Part Public hearing Bar) II)
17 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Danish Broadcasting Thursday, 9 February Corporation (DR), The role of lawyers, 2017 International Consortium of accountants and bankers Søren Kristensen 9.00 - 12.30 Journalist Denmark Investigative Journalists in Panama Papers (Part Public hearing (ICIJ) II)
Thursday, 9 February The role of lawyers, 2017 Nordea Executive accountants and bankers Matthew Elderfield Intermediary (bank) Sweden 9.00 - 12.30 Management in Panama Papers (Part Public hearing II)
Thursday, 9 February The role of lawyers, 2017 accountants and bankers Johan Ekwall Nordea Intermediary (bank) Sweden 9.00 - 12.30 in Panama Papers (Part Public hearing II)
Thursday, 9 February The role of lawyers, 2017 accountants and bankers Biörn Riese Mannheimer Swartling Intermediary (lawyers) Sweden 9.00 - 12.30 in Panama Papers (Part Public hearing II)
Thursday, 9 February The role of lawyers, 2017 accountants and bankers Andreas Steen Mannheimer Swartling Intermediary (lawyers) Sweden 9.00 - 12.30 in Panama Papers (Part Public hearing II)
Thursday, 9 February pm - Mission to United Prem Sikka Essex Business School Academic UK Friday 10 February Kingdom 2017
18 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 9 February pm - Mission to United Sol Picciotto Lancaster University Academic UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Rita de la Feria University of Leeds Academic UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Anti-corruption organisation Mission to United Murray Worthy NGO UK Friday 10 February Global Witness Kingdom 2017
Thursday, 9 February pm - Transparency International Mission to United Rachel Davies NGO UK Friday 10 February UK Kingdom 2017
Thursday, 9 February pm - Mission to United Richard Murphy Tax Justice Network NGO UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Oliver Pearce Oxfam NGO UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Peter Dempsey Cubism Law (?) Intermediary (lawyer) UK Friday 10 February Kingdom 2017
19 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 9 February pm - Mission to United Douglas Flint HSBC Intermediary (bank) UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Paul Rankin HSBC Intermediary (bank) UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Iain McKinnon HSBC Intermediary (bank) UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Paul Kelly HSBC Intermediary (bank) UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Hank Cole HSBC Intermediary (bank) UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Barbara Patow HSBC Intermediary (bank) UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United David Rowe-Francis HSBC Intermediary (bank) UK Friday 10 February Kingdom 2017
20 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 9 February pm - Mission to United Will Morgan HSBC Intermediary (bank) UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Mission to United Ian Messer Law Society of Scotland Intermediary (lawyer) UK Friday 10 February Kingdom 2017
Thursday, 9 February pm - Law Society of England and Mission to United John Riches Intermediary (lawyer) UK Friday 10 February Wales (LSEW) Kingdom 2017
Thursday, 9 February pm - Law Society of England and Mission to United Sandy Bhogal Intermediary (lawyer) UK Friday 10 February Wales (LSEW) Kingdom 2017
Thursday, 9 February pm - Law Society of England and Mission to United Edward Craft Intermediary (lawyer) UK Friday 10 February Wales (LSEW) Kingdom 2017
Thursday, 9 February pm - Law Society of England and Mission to United Amy Bell Intermediary (lawyer) UK Friday 10 February Wales (LSEW) Kingdom 2017
Thursday, 9 February Institute of Chartered pm - Intermediary Mission to United Robert Hodgkinson Accountants in England and UK Friday 10 February (accountant) Kingdom Wales (ICAEW) 2017
21 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 9 February Institute of Chartered Intermediary pm - Mission to United Frank Haskew Accountants in England and (accountant) UK Friday 10 February Kingdom Wales (ICAEW) 2017
Thursday, 9 February Institute of Chartered Intermediary pm - Mission to United Ian Young Accountants in England and (accountant) UK Friday 10 February Kingdom Wales (ICAEW) 2017
Thursday, 9 February Institute of Chartered Intermediary pm - Mission to United Simon Tosserams Accountants in England and (accountant) UK Friday 10 February Kingdom Wales (ICAEW) 2017
Monday, 20 February Edward Scicluna Parliament of Malta Minister (Finance) Malta Mission to Malta 2017
Monday, 20 February Malta Financial Service Joe V. Bannister Public Authority Malta Mission to Malta 2017 Authority
Monday, 20 February Malta Financial Service Marianne Scicluna Public Authority Malta Mission to Malta 2017 Authority
Monday, 20 February Malta Financial Service Anton Bartolo Public Authority Malta Mission to Malta 2017 Authority
22 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Monday, 20 February Financial Intelligence Lawrence Cutajar FIU (?) Malta Mission to Malta 2017 Analysis Unit (FIAU)
Daphne Caruana Monday, 20 February Journalist Malta Mission to Malta Galizia 2017
Monday, 20 February Ivan Camilleri Times of Malta Journalist Malta Mission to Malta 2017
Monday, 20 February Matthew Vella Malta Today Journalist Malta Mission to Malta 2017
Monday, 20 February Alexander Balzan One News Journalist Malta Mission to Malta 2017
Intermediary (legal, tax, Monday, 20 February Pierre Mifsud EMD Advisory advisory and corporate Malta Mission to Malta 2017 services)
Monday, 20 February Intermediary Malcolm Booker Deloitte Malta Malta Mission to Malta 2017 (accountant)
23 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Intermediary (corporate, Monday, 20 February ARQ Risk and Compliance Manfred Galdes tax, accounting etc. Malta Mission to Malta 2017 Ltd. services)
Monday, 20 February Paul Mifsud Sparkasse Bank Intermediary (bank) Malta Mission to Malta 2017
Monday, 20 February Konrad Mizzi Parliament of Malta Minister Malta Mission to Malta 2017
Monday, 20 February Beppe Fenech Adami Parliament of Malta National Deputy Malta Mission to Malta 2017
Thursday, 2 March pm - Pierre Gramegna Parliament of Luxembourg Minister (Finance) Mission to Luxembourg Friday 3 March am Luxembourg
Thursday, 2 March pm - Félix Braz Parliament of Luxembourg Minister (Justice) Mission to Luxembourg Friday 3 March am Luxembourg
Finance Committee in Thursday, 2 March pm - Eugène Berger Luxembourg’s Chamber of National Deputy Mission to Luxembourg Friday 3 March am Luxembourg Deputies
24 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 2 March pm - Fabien Grasser Le Quotidien Luxembourg Journalist Mission to Luxembourg Friday 3 March am Luxembourg
Thursday, 2 March pm - Anthony A Simcic HSBC Luxembourg Intermediary (banks) Mission to Luxembourg Friday 3 March am Luxembourg
Thursday, 2 March pm - Commission de Surveillance Claude Marx Public authority Mission to Luxembourg Friday 3 March am du Secteur Financier (CSSF) Luxembourg
Thursday, 2 March pm - Commission de Surveillance Claude Simon Public authority Mission to Luxembourg Friday 3 March am du Secteur Financier (CSSF) Luxembourg
Thursday, 2 March pm - François Prum Luxembourgish Bar Intermediaries (lawyer) Mission to Luxembourg Friday 3 March am Luxembourg
Thursday, 2 March pm - Intermediaries Wim Piot PwC Luxembourg Mission to Luxembourg Friday 3 March am (accounts) Luxembourg
Elizabeth Jane Thursday, 2 March pm - Intermediaries KPMG Mission to Luxembourg McCormick Friday 3 March am (accountants) Luxembourg
25 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
The role of lawyers, Monday, 6 March 2017 accountants and bankers Société Générale Bank & Patrick Suet 15.00 - 18.30 Intermediary (bank) France in Panama Papers (Part Trust Public hearing III)
The role of lawyers, Monday, 6 March 2017 accountants and bankers Anne Michel 15.00 - 18.30 Le Monde, ICIJ Journalist France in Panama Papers (Part Public hearing III)
The role of lawyers, Monday, 6 March 2017 accountants and bankers Sylvie David-Chino 15.00 - 18.30 BNP Paribas Intermediary (bank) France in Panama Papers (Part Public hearing III)
The role of lawyers, TracFin (Traitement du Monday, 6 March 2017 accountants and bankers renseignement et action Albert Allo 15.00 - 18.30 FIU France in Panama Papers (Part contre les circuits financiers Public hearing III) clandestins) The role of lawyers, Monday, 6 March 2017 accountants and bankers Olivier Boutellis-Taft 15.00 - 18.30 Accountancy Europe Non-profit organisation Belgium in Panama Papers (Part Public hearing III)
The role of lawyers, Monday, 6 March 2017 accountants and bankers Paul Gisby 15.00 - 18.30 Accountancy Europe Non-profit organisation Belgium in Panama Papers (Part Public hearing III)
The role of lawyers, Monday, 6 March 2017 accountants and bankers Sonntagszeitung | Le Matin Oliver Zihlmann 15.00 - 18.30 Journalist Switzerland in Panama Papers (Part Dimanche, ICIJ Public hearing III)
26 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
The role of lawyers, Monday, 6 March 2017 accountants and bankers Jean-Bernard Schmid 15.00 - 18.30 Swiss Ministry of Justice Public Prosecutor Switzerland in Panama Papers (Part Public hearing III)
Organisation for the The role of lawyers, Monday, 6 March 2017 combating of money SRO accountants and bankers Peter Lutz 15.00 - 18.30 laundering of the Swiss Bar (self-regulatory Switzerland in Panama Papers (Part Public hearing Association and Swiss organisation) III) Notary Association The role of lawyers, Monday, 6 March 2017 accountants and bankers Giuseppe Marino 15.00 - 18.30 University of Milan Academic Italy in Panama Papers (Part Public hearing III)
Mission to USA Washington, Caroline Vicini EU Delegation to the US EU organisation Mission to USA 21 to 24 March 2017 USA
Mission to USA Elise Bean Levin Center at Wayne Law Academic Washington DC, USA Mission to USA 21 to 24 March 2017
Mission to USA Gerard Ryle ICIJ Washington DC, USA Mission to USA 21 to 24 March 2017 Journalist
Mission to USA Gary Kalman FACT Coalition NGO Washington DC, USA Mission to USA 21 to 24 March 2017
27 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Mission to USA Tom Cardamone Global Financial Integrity Washington DC, USA Mission to USA 21 to 24 March 2017 NGO
Mission to USA Government and Finance Jane Gravelle Researcher Washington DC, USA Mission to USA 21 to 24 March 2017 Division
Mission to USA National Deputy Ron Wyden Committee on Finance Washington DC, USA Mission to USA 21 to 24 March 2017 (Senator)
Mission to USA Richard Neal Ways and Means Committee National Deputy Washington DC, USA Mission to USA 21 to 24 March 2017
Mission to USA Subcommittee on National Deputy Tom Carper Washington DC, USA Mission to USA 21 to 24 March 2017 Investigations (Senator)
Mission to USA National Deputy Orrin Hatch Committee on Finance Washington DC, USA Mission to USA 21 to 24 March 2017 (Senator)
National Deputy Mission to USA Peter C. Schwartzkopf Delaware General Assembly (House Representative of Delaware, USA Mission to USA 21 to 24 March 2017 the GA)
28 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
National Deputy Mission to USA Valerie Longhurst (House Representative of Delaware, USA Mission to USA 21 to 24 March 2017 Delaware General Assembly the GA)
National Deputy Mission to USA Daniel B. Short Delaware General Assembly (House Representative of Delaware, USA Mission to USA 21 to 24 March 2017 the GA)
Mission to USA National Deputy David B. McBride Delaware General Assembly Delaware, USA Mission to USA 21 to 24 March 2017 (Senator)
Margaret Mission to USA National Deputy Delaware, USA Mission to USA Rose Henry 21 to 24 March 2017 Delaware General Assembly (Senator)
Mission to USA National Deputy F. Gary Simpson Delaware General Assembly Delaware, USA Mission to USA 21 to 24 March 2017 (Senator)
John L Weinberg Center for Mission to USA Corporate Governance at Delaware, Charles M. Elson Academic Mission to USA 21 to 24 March 2017 the University of USA Delaware
Mission to USA Delaware Department of National deputy Delaware, Jeffrey W. Bullock Mission to USA 21 to 24 March 2017 State (Secretary of State) USA
29 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Mission to USA Delaware Department of National deputy Delaware, Rick Geisenberger Mission to USA 21 to 24 March 2017 Finance (Secretary of Treasury) USA
National deputy Mission to USA Delaware Department of (Deputy Secretary of Delaware, Kristopher Knight Mission to USA 21 to 24 March 2017 State State and Director of the USA Corporations Division)
Mission to USA Delaware, Matt Denn Delaware Department of Law enforcement Mission to USA 21 to 24 March 2017 USA Justice
Lawrence A. Mission to USA Delaware, Widener University Academic Mission to USA Hamermesh 21 to 24 March 2017 USA
Mission to USA Delaware, Widener University Academic Mission to USA Paul L. Regan 21 to 24 March 2017 USA
Impact of the schemes Thursday, 6 April 2017 revealed by the Panama 9.00 - 10.30 Alvin Mosioma Tax Justice Network - Africa Advocacy group Kenya Papers (Strasbourg) Public hearing Impact of the schemes Thursday, 6 April 2017 Nigerian government revealed by the Panama 9.00 - 10.30 Nuhu Ribadu (former anti-corruption Law enforcement Nigeria Papers (Strasbourg) official) Public hearing
30 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Impact of the schemes Thursday, 6 April 2017 revealed by the Panama 9.00 - 10.30 Will Fitzgibbon ICIJ Journalist USA Papers (Strasbourg) Public hearing Presentation of studies Thursday, 27 April (Part I) 2017 Mike Beke Blomeyer & Sanz Researcher 14.30 - 18.00 Committee Meeting Presentation of studies Thursday, 27 April (Part I) 2017 Centre for Strategy & David Buck Researcher 14.30 - 18.00 Evaluation Services Committee Meeting Presentation of studies Thursday, 27 April (Part I) 2017 Centre for Strategy & Jack Malan Researcher 14.30 - 18.00 Evaluation Services Committee Meeting Presentation of studies Thursday, 27 April (Part I) 2017 Amandine Scherrer EPRS Researcher 14.30 - 18.00 Committee Meeting Presentation of studies Thursday, 27 April International Centre for (Part I) 2017 Comparative Criminology, Anthony Amicelle Researcher 14.30 - 18.00 Université de Montréal, Committee Meeting Canada Presentation of studies Willem Pieter de Tuesday, 2 May 2017 (Part II) Centre for European Policy Groen 15.00 - 18.30 Researcher Studies (CEPS) Committee meeting
31 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Presentation of studies Tuesday, 2 May 2017 (Part II) London School of Economics Ian Roxan 15.00 - 18.30 Researcher (LSE) Committee meeting
Presentation of studies Groningen Centre for Tuesday, 2 May 2017 (Part II) European Financial Services Herman Bröring 15.00 - 18.30 Researcher Law at the University of Committee meeting Groningen Presentation of studies Tuesday, 2 May 2017 (Part II) University of the West of Peter Clegg 15.00 - 18.30 Researcher England, Bristol, UK Committee meeting
Presentation of studies Alexandre Maitrot de Tuesday, 2 May 2017 (Part II) University of Paris-Est la Motte 15.00 - 18.30 Researcher Créteil, Paris, France Committee meeting
Hearing with Commissioner Pierre Commissioner responsible Thursday, 4 May Moscovici, Member of for Economic and Financial 2017 the European Pierre Moscovici Affairs, Taxation and European Institution EU 9.00 - 12.30 Commission responsible Customs European Public hearing for Economic and Commission Financial Affairs, Taxation and Customs Cooperation in tax Tuesday, 9 May National Deputy matters with European 2017 Rui Gonçalves Government of Madeira (Regional Secretary for Madeira, Portugal jurisdictions 9.00 - 12.30 Finance) Public hearing
32 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Cooperation in tax Tuesday, 9 May matters with European 2017 Finance Centre of the Public Official ? (Finance James Tipping Centre Director of the Gibraltar, UK jurisdictions 9.00 - 12.30 Government of Gibraltar Government of Gibraltar) Public hearing Cooperation in tax Tuesday, 9 May Public Official ? (Director of matters with European 2017 States of Guernsey Policy & Guernsey, Channel Richard Walker financial crime policy at the jurisdictions 9.00 - 12.30 Resources Committee states of Guernsey Policy & Islands Public hearing Resources Committee) Cooperation in tax Tuesday, 9 May matters with European 2017 Adviser to the Chief Jersey, Channel Colin Powell - jurisdictions 9.00 - 12.30 Minister Islands Public hearing Hearing with the Tuesday, 30 May President of the 2017 President of the European Jean-Claude Juncker European Institution EU European Commission, 15.00 - 16.30 Commission J.C. Juncker Public hearing Hearing with F. Rocha Tuesday, 30 May Andrade Fernando Rocha 2017 Government of Portugal National Deputy Portugal Andrade 16.45 - 17.30 Public hearing
Joint PANA-JURI hearing Wednesday, 21 June Vigjilenca Abazi 2017 ‘The EU-wide protection Maastricht university Academic The Netherlands 9.00 - 11.00 of whistleblowers’ Committee meeting Joint PANA-JURI hearing Wednesday, 21 June Cathy James 2017 ‘The EU-wide protection Public concern at work Whistleblowing charity United Kingdom 9.00 - 11.00 of whistleblowers’ Committee meeting
33 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Joint PANA-JURI hearing Wednesday, 21 June 2017 ‘The EU-wide protection Frédérique Berrod College of Europe Academic Belgium 9.00 - 11.00 of whistleblowers’ Committee meeting Joint PANA-JURI hearing Wednesday, 21 June 2017 ‘The EU-wide protection Rosita Hickey EU Ombudsman European Institution EU 9.00 - 11.00 of whistleblowers’ Committee meeting Joint PANA-JURI hearing Wednesday, 21 June 2017 ‘The EU-wide protection Charlotte Grass Group Vallourec Industry France 9.00 - 11.00 of whistleblowers’ Committee meeting Financial Intelligence Wednesday, 21 June Units (FIUs) ins and outs 2017 Bund Deutscher Sebastian Fiedler Law enforcement Germany and the Russian 15.00 - 17.30 Kriminalbeamter (BDK) "Laundromat" case Committee meeting Financial Intelligence Wednesday, 21 June Units (FIUs) ins and outs 2017 Paolo Costanzo Italian FIU, Banca d'Italia FIU Italy and the Russian 15.00 - 17.30 "Laundromat" case Committee meeting Financial Intelligence Wednesday, 21 June Units (FIUs) ins and outs 2017 Paul Cristian Radu Investigative Dashboard NGO and the Russian 15.00 - 17.30 "Laundromat" case Committee meeting Financial Intelligence Wednesday, 21 June Latvian Office for Prevention Units (FIUs) ins and outs 2017 of Laundering of Proceeds Viesturs Burkāns FIU Latvia and the Russian 15.00 - 17.30 Derived from Criminal "Laundromat" case Committee meeting Activity
34 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 22 June 2017 Duarte Pacheco Friday, 23 June 2017 Parliament of Portugal National Deputy Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Cecília Meireles Friday, 23 June 2017 Parliament of Portugal National Deputy Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Eurico Brilhante Dias Friday, 23 June 2017 Parliament of Portugal National Deputy Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Mário Centeno Friday, 23 June 2017 Government of Portugal National Deputy Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Helena Borges Friday, 23 June 2017 Tax and Customs Authority Public Authority Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Fernando Rocha Friday, 23 June 2017 Government of Portugal National Deputy Portugal Mission to Portugal Andrade Mission to Portugal
Thursday, 22 June 2017 Fernando Teixeira dos Friday, 23 June 2017 Former Minister of Finance Portugal Mission to Portugal Santos Mission to Portugal
35 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 22 June 2017 Sérgio Vasques Friday, 23 June 2017 Former Secretary of State of Tax Affairs Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Current National Deputy Maria Luís Friday, 23 June 2017 Parliament of Portugal and Former Minister of Portugal Mission to Portugal Albuquerque Mission to Portugal Finance
Thursday, 22 June 2017 Paulo Núncio Friday, 23 June 2017 Former Secretary of State of Tax Affairs Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Elisa Ferreira Friday, 23 June 2017 Banco de Portugal Intermediary (bank) Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Luís Máximo dos Friday, 23 June 2017 Banco de Portugal Intermediary (bank) Portugal Mission to Portugal Santos Mission to Portugal
Thursday, 22 June 2017 Luís Costa Ferreira Friday, 23 June 2017 Banco de Portugal Intermediary (bank) Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 João Raposo Friday, 23 June 2017 Banco de Portugal Intermediary (bank) Portugal Mission to Portugal Mission to Portugal
36 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 22 June 2017 Micael Pereira Friday, 23 June 2017 Expresso (ICIJ) Journalist Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 João Pedro Martins Friday, 23 June 2017 Público Journalist Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Pedro Crisóstomo Friday, 23 June 2017 Público Journalist Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Amadeu Guerra Friday, 23 June 2017 Ministry of Justice Deputy Attorney General Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 José Ranito Friday, 23 June 2017 Ministry of Justice Prosecutor Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Tahamara Dias Friday, 23 June 2017 Ministry of Justice Prosecutor Portugal Mission to Portugal Mission to Portugal
Thursday, 22 June 2017 Mariana Raimundo Friday, 23 June 2017 FIU Portugal FIU Portugal Mission to Portugal Mission to Portugal
37 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 22 June 2017 Transparency International João Paulo Batalha Friday, 23 June 2017 NGO Portugal Mission to Portugal Portugal Mission to Portugal
Thursday, 22 June 2017 Transparency International Susana Coroado Friday, 23 June 2017 NGO Portugal Mission to Portugal Portugal Mission to Portugal
Monday, 3 July 2017 Commissioner responsible 19.00 - 20.30 for Justice, Consumers and Věra Jourová European Institution EU (Strasbourg) Gender Equality Committee meeting European Commission
Thursday, 6 July 2017 Harris Georgiades Friday, 7 July 2017 Ministry of Finance Minister Cyprus Mission to Cyprus
Thursday, 6 July 2017 Ministry of Energy, Yiorgos Lakkotrypis Friday, 7 July 2017 Commerce, Industry and Minister Cyprus Mission to Cyprus Tourism
Thursday, 6 July 2017 Kypros Kyprianou Friday, 7 July 2017 Ministry of Interior Deputy Director General Cyprus Mission to Cyprus
Thursday, 6 July 2017 Cyprus Securities and Public supervisory Demetra Kalogerou Friday, 7 July 2017 Cyprus Exchange Commission authority Mission to Cyprus
38 / 46 Date Name Organisation Type of organisation Country Link Meeting/Delegation
Thursday, 6 July 2017 Eva Rossidou- Cyprus Unit for Combating Friday, 7 July 2017 FIU Cyprus Papakyriacou Money Laundering (MOKAS) Mission to Cyprus
Thursday, 6 July 2017 Association of Cyprus Banks Marios Skandalis Friday, 7 July 2017 Intermediary (bank) Cyprus (ACB) Mission to Cyprus
Thursday, 6 July 2017 Association of International Speaker tbc Friday, 7 July 2017 Intermediary (bank) Cyprus Banks (AIB Cyprus) Mission to Cyprus
Thursday, 6 July 2017 Andreas Michaelides Friday, 7 July 2017 Cyprus Bar Association Intermediary (lawyers) Cyprus Mission to Cyprus
39 / 46 3. State of play on “Who refused to participate in hearing/delegation and why?”
As of 22 June 2017
PANA Missions
Mission to UK 9/10 February
Person/Institution Status Answer Reason (meetings instead with HM Revenue & Invitation sent by UK Treasury declined Customs, UK FIU, letter Financial Conduct Authority)
Mission to Malta 20/21 February
Person/Institution Status Answer Reason Invitation sent by Keith Schembri declined letter Invitation sent by Ninu Zammit No reply letter “we need to give careful consideration Nexia BT (Brian Invitation sent by Accept replies in to our legal Tonna) letter writing only obligations before responding to questions" Mossack Fonseca Malta (The Chair decided not to follow-up with No reply. an official letter to To be noted that MosFon Malta but to Invitation sent by e- there is no post send an official mail address in Malta- invitation to the only email parent company address MosFon in Panama for the hearing of 4 May on tax havens).
Mission to Luxembourg 2/3 March
Person/Institution Status Answer Reason The company is a Luxembourg regulated entity Invitation sent by e- Experta Luxembourg declined supervised by the mail and telephone CSSF -> PANA should contact the CSSF directly
40 / 46 Invitation sent by e- J Safra Sarasin no answer mail Landsbanki Invitation sent by e- no answer Luxembourg mail Mr Steichen, Managing Partner is Bonn Steichen & Invitation sent by e- not available on the declined Partners mail date; no other lawyer is qualified to speak on the topic “I have more A. Wildgen Called declined important things to do” TI Luxembourg is currently undergoing review that may have Yann Baden - Invitation sent by e- an impact on its Transparency declined mail stance on the issues International and ability to partake in these kinds of discussions Mr Zeyen is no longer a National Member Carlos Zeyen - invitation sent by e- declined for Luxembourg nor Eurojust mail + follow-up call Eurojust Vice- president Invitation sent by No answer Marius Kohl registered mail received Invitation sent by No answer Jean-Claude Fautsch registered mail received Invitation sent by No answer Jean-Claude Limpach registered mail received
Mission to Portugal 22-23 June
Person/Institution Status Answer Reason Carlos Lopes Invitation sent by No answer Alexandre post and by email Invitation sent by José Socrates No answer email Invitation sent by Armando Vara No answer post Invitation sent by Paulo Pena No answer email Invitation sent by Accepted but then Due to parliamentary Mariana Mortágua post declined work Could not attend due Invitation sent by Accepted but then Miguel Tiago to last minute post declined programme changes.
41 / 46 Mission to Cyprus 6-7 July
Person/Institution Status Answer Reason David Officer Email No answer Invitation letter & Declined In Estonia Constantinos Petrides email Declined “Due to plenary Averof Neofytou Email session of national Parliament”
PANA Public Hearings
Hearing on role of intermediaries 24 January and 9 February
Person/Institution Status Answer Reason “I believe we are not Swedish Bank Invitation sent per declined the right body to Association email participate” “I cannot follow your Hans Jurgen Peters, invitation due to Invitation sent by CEO of Berenberg declined ongoing mail and post Bank investigations in this case.”
Hearing on the role of intermediaries 6 March
Person/Institution Status Answer Reason Invitation send by Refers to Swiss Bank Credit Suisse declined post and by email Association “We already participated in TAXE Invitation sent per UBS declined (...) Please go to post and email Swiss Bank Association”
Hearing of 18 May 2017
Person/Institution Status Answer Reason No reply but announced in Dr. Joseph Muscat, plenary that he Invitation send by Prime Minister of would come only post Malta when judicial investigations in Malta are over
Hearing of 30 May 2017
Person/Institution Status Answer Reason Edward Scicluna, “... as President of Invitation send by Minister for Finance, declined the Council, I am post Malta advised that, the
42 / 46 Treaties grant no role to the Presidency of the Council with regard to the enforcement of implementation of Union law.” “....I believe that it is too early to say at this stage what the outome of the Fabrizia Lapecorella, Invitation sent per screening process will Chair of the Code of declined post be, since Ministers Conduct Group will only assess the results and take decisions in December”
Hearing on “Follow-up to the missions and hearings” of 21 June 2017
Person/Institution Status Answer Reason Follow-up Mission to Malta
Keith Schembri
Ninu Zammit Invitation send by No reply received post Nexia BT
Follow-up Mission to Luxembourg
“due to an official mission to the United States, Minister Pierre Gramegna, Declined Pierre Gramegna will Minister of Finance unfortunately not be able to participate in the hearing..”
Jean-Claude Fautsch No reply received
Jean-Claude Limpach No reply received Invitation send by post (“remain at the disposal of the Committee should there be more questions... we feel Claude Marx Declined that it is no appropriate for the CSSF to appear in a public hearing of the Committee”
Alain Steichen No reply received
43 / 46 Carlos Zeyen No reply received
Follow-up of the Hearing on 6 March on Intermediaries (Part III) - 6 March
Reply by email: “we could not accept for Societe Generale to be treated unfairly or singled out in any manner, even more so on account of the level of cooperation participated on 6 and openness we Patrick Suet, March and have shown. Chairman of Société Invitation send by declined for the Générale Bank & post hearing of 21 Accordingly, I am Trust June confident you will understand our legitimate motives when I say that Societe Generale cannot agree to another participation in a PANA committee Hearing.”
44 / 46 IV. LIST OF EXTERNAL STUDIES
1. Studies provided by the European Parliamentary Research Service (EPRS)
20 March 2017 Ex-post impact assessment analyses EU-US trade and investment relations Link to the Study
Tax evasion, money laundering and tax transparency in the OCTs of the 26 April 2017 Link to the Study European Union
22 May 2017 Fighting tax crimes – Study on cooperation between Financial Intelligence Units Link to the Study
45 / 46 2. Studies provided by the Policy Department "A" for Economic, Scientific and Quality of Life
15 November The Mandate of the Panama Inquiry Committee, an Assessment Link to the Study 2016
1 March 2017 Offshore Activities and Money Laundering: Recent Findings and Challenges Link to the Study
Role of advisors and intermediaries in the schemes revealed in the Panama 14 April 2017 Link to the Study Papers
Rules on independence and responsibility regarding auditing, tax advice, 14 April 2017 Link to the Study accountancy, account certification services and legal services
3. Studies provided by the Policy Department "D" for Budgetary Affairs
The Impact of Schemes revealed by the Panama Papers on the Economy and 3 April 2017 Link to the Study Finances of a Sample of Member States
46 / 46