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The European Commission has issued a consultation on options for addressing the role of enablers that contribute to tax evasion and aggressive tax planning.
It is considering these policy options:
- a requirement for all enablers to carry out dedicated due diligence procedures;
- a prohibition to facilitate tax evasion and aggressive tax planning combined with due diligence procedures and a requirement for enablers to register in the EU; and
- a code of conduct for all enablers.
Another option could require EU taxpayers (individuals and companies) to declare annually in their tax returns any interest of more than 25% they hold in a non-listed company located outside the EU.
The consultation is open until 12 October 2022.
