Position regarding EU-Initiative SAFE (Securing the Activity Framework of enablers) to tackle the role of enablers that facilitate tax evasion and aggressive tax planning in the EU

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The European Federation of Accountants and Auditors for SMEs, EFAA for SMEs, welcomes the efforts of the European Commission initiatives aiming to step up the fight against tax evasion and aggressive tax planning.

Here is our position focusing on the following points of interests for small- and medium-sized accountancy practices:

  1. Relation of SAFE to existing national regulation
  2. Need for a clear definition of aggressive tax planning
  3. Scope of the initiative: Complex structures in Non-EU-Countries
  4. Notification obligations of EU taxpayers