Following the release of its “Call for evidence for an impact assessment” (a document that explains the new initiative), the European Commission launched a public consultation and invited interested parties to share their views by Oct. 12, 2022, in a questionnaire.
In the second part of this two part article, Oliver R. Hoor (Partner) at Luxembourg Taxand member firm, Atoz discusses the detail of this consultation and looks at the existing measures targeting tax evasion and avoidance. In case you missed it, you can read part one of the article here.
Read part two of the article here.