On Friday 8 July the European Commission published a public consultation on the role of enablers in facilitating tax evasion and aggressive tax planning. Some enablers design, market and help set up structures in third countries that erode Member States’ tax base through tax evasion or aggressive tax planning.
Such structures may use entities without minimal substance in order to take advantage of differences between national tax systems or tax treaties.
The Commission’s initiative aims to step up the fight against tax evasion and aggressive tax planning by addressing the role of enablers who create these complex and non-transparent structures. The Commission wants to refine its knowledge of the magnitude of the problem and assess whether action at EU level is needed.
Stakeholders are invited to provide input by Wednesday 12 October.
This consultation comes in the context of the ‘Unshell’ directive that the Commission is preparing and which tackles shell companies (see EUROPE 12974/9).
Participate in the consultation: https://aeur.eu/f/2kl (Original version in French by Anne Damiani)