Consultation on Disincentives for advisors and intermediaries for potentially aggressive tax planning schemes

Title
	Consultation on Disincentives for advisors and intermediaries for potentially aggressive tax planning schemes
Policy field(s)
	Taxation
Target group(s)
	All stakeholders
Period of consultation
	From 10.11.2016 to 16.02.2017
Objective of the consultation
	This consultation aims to gather views on whether there is a need for EU action aimed at introducing more effective disincentives for intermediaries engaged in operations that facilitate tax evasion and tax avoidance and in case there is, how it should be designed. This consultation wants to gather views in particular on the following: •Need for EU action. •The different options identified, in case EU action is appropriate. •The key design features of a possible disclosure regime. The results of the public consultation will be duly published, together with the responses provided. This consultation might be complemented by further targeted consultations with Member States, experts, professional associations, think tanks and others.
How to submit your contribution
	This is an open consultation seeking to capture the views and opinions of any interested persons (citizens, companies, NGOs, academics, local and other public authorities, international organisations, etc.). If you wish to contribute by answering the open consultation, please click here to submit your contribution.
Contact details
	responsible service	Directorate-General for Taxation and Customs Union Indirect Taxes other than VAT - Unit TAXUD/D2
	e-mail	TAXUD-UNIT-D2@ec.europa.eu
	postal address	European Commission Directorate-General for Taxation and Customs Union Direct Tax Policy & Cooperation - Unit TAXUD/D2 Rue du Spa 2, Office SPA3 06/069 B-1049 Brussels Belgium
View the contributions
	In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Transparency Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations. I. Contributions from Registered Organisations Contributions by organisations registered in the Transparency register Documents submitted by contributors in the Transparency register to the public consultation II. Contributions from Public Authorities (e.g. international, European, national, regional) III. Contributions from Private Individuals IV. Contributions from Non-Registered Organisations Contributions by organisations not registered in the Transparency register Documents submitted by contributors in the Transparency register to the public consultation V. Additional contributions to the public consultation VI. Report summarising the outcome of the consultation
Results of consultation and next steps
Protection of personal data			Specific privacy statement