ETAF Conference – Unpacking the SAFE proposal: what the tax profession shall expect

In June 2023, the European Commission plans to present a proposal for a Directive “to tackle the role of enablers that facilitate tax evasion and aggressive tax planning in the European Union” (Securing the Activity Framework for Enablers – SAFE). Aggressive tax planning is often referred to as a “grey zone”. Its definition is one of the core challenges and remains problematic as every taxpayer has the right to choose the least taxed route.
In this context, ETAF would like to discuss with tax professionals, EU representatives and academics what constitutes aggressive tax planning from their point of view and how the Commission intends to define it without deterring legitimate tax planning and interfering with the work of law-abiding tax advisers.

The conference will take place in Brussels and will be streamed live on ETAF’s website and social media accounts. To register, go to the following link -

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