The definition of ‘enablers’ will be at the heart of the SAFE initiative on aggressive tax planning, according to experts at a conference organised by the European Tax Adviser Federation (ETAF) on Wednesday 28 June.
This initiative, which focuses on the role of intermediaries in tax avoidance and aggressive tax planning, was originally due to be presented by the European Commission in June. It is now scheduled for September.
Although the Commission did not provide an explanation for...