Developing an approach for tackling letterbox companies

Background paper for the European platform on tackling undeclared work seminar

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Abstract

This background paper defines letterbox companies and establishes their links with associated forms of undeclared employment, labour law violations and tax evasion. The paper reviews the legislation which has facilitated the use of letterbox firms and provides examples of how letterbox firms operate in practice. The outcome is a series of potential policy and enforcement solutions which could be adopted to identify and tackle fraudulent letterbox companies. Overall, the intention is to stimulate the thoughts of participants attending the European Platform for Undeclared Work seminar on “How to identify and tackle fraudulent letterbox companies” (Brussels, 30 November 2017).
Original languageEnglish
Number of pages10
Publication statusUnpublished - 30 Nov 2017

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Violations
Tax evasion
Labour law
Enforcement
Legislation

Keywords

  • undeclared labour
  • company law
  • letterbox companies
  • artificial arrangements

Cite this

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title = "Developing an approach for tackling letterbox companies: Background paper for the European platform on tackling undeclared work seminar",
abstract = "This background paper defines letterbox companies and establishes their links with associated forms of undeclared employment, labour law violations and tax evasion. The paper reviews the legislation which has facilitated the use of letterbox firms and provides examples of how letterbox firms operate in practice. The outcome is a series of potential policy and enforcement solutions which could be adopted to identify and tackle fraudulent letterbox companies. Overall, the intention is to stimulate the thoughts of participants attending the European Platform for Undeclared Work seminar on “How to identify and tackle fraudulent letterbox companies” (Brussels, 30 November 2017).",
keywords = "undeclared labour, company law, letterbox companies, artificial arrangements",
author = "Jan Cremers",
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AB - This background paper defines letterbox companies and establishes their links with associated forms of undeclared employment, labour law violations and tax evasion. The paper reviews the legislation which has facilitated the use of letterbox firms and provides examples of how letterbox firms operate in practice. The outcome is a series of potential policy and enforcement solutions which could be adopted to identify and tackle fraudulent letterbox companies. Overall, the intention is to stimulate the thoughts of participants attending the European Platform for Undeclared Work seminar on “How to identify and tackle fraudulent letterbox companies” (Brussels, 30 November 2017).

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KW - artificial arrangements

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