• Posted 10-Nov-2016

Public consultation on future rules to deter promoters of aggressive tax planning schemes

The European Commission has launched a public consultation to gather feedback on the way forward for EU action on advisers and intermediaries who facilitate tax evasion and tax avoidance.

The Commission is interested in gathering views on how a mandatory disclosure scheme for tax advisers could be put in place. Such rules would oblige intermediaries to give early information on schemes which could be viewed as aggressive or abusive planning for tax purposes and would reflect the goals of the OECD's non-binding guidelines (BEPS Action 12) for the disclosure of aggressive tax planning strategies. This public consultation will help to decide whether it is appropriate to introduce binding rules at the EU level and, if so, what the most legal suitable legal instrument should be. The public consultation will run until 16 February 2017.

More information: https://ec.europa.eu/eusurvey/runner/intermediariestaxplanning