On 10 November 2016, the European Commission opened a public consultation on whether there is a need for EU action aimed at introducing more effective disincentives for intermediaries engaged in operations that facilitate tax evasion and tax avoidance, and if there is, how it should be designed. The consultation covers various areas, including:
- The criteria to classify tax schemes as potentially aggressive;
- The objectives to strengthen the fight against tax evasion and avoidance;
- The informa…