The European Commission has published an information note on its proposal for a directive Securing the activity framework of enablers (SAFE). The SAFE proposal is meant to address the role of enablers involved in facilitating tax evasion and/or aggressive tax planning in the EU, with the Commission considering three policy options:
- Option 1: Requirement for all enablers to carry out dedicated due diligence procedures
- Option 2: Prohibition to facilitate tax evasion and aggressive tax planning combined with due diligence procedures and a requirement for enablers to register in the EU
- Option 3: Code of conduct for all enablers
Source Orbitax
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