European Commission President Ursula von der Leyen delivered the 2021 State of the Union Address on 15 September 2021. With respect to taxation, President von der Leyen stated that the Commission will continue to crack down on tax avoidance and evasion, including a new initiative that will be put forward to address the hiding of profits behind shell entities. Further, the Commission will do everything in its power to seal the historic global deal on minimum taxation. President von der Leyen also discussed the need for a European Defence Union and related investment that, with respect to taxation, could include...