The European Commission has published an information note on its proposal for a directive Securing the activity framework of enablers (SAFE). The SAFE proposal is meant to address the role of enablers involved in facilitating tax evasion and/or aggressive tax planning in the EU, with the Commission considering three policy options: Option 1: Requirement for all enablers to carry out dedicated due diligence procedures This option involves a prohibition on enablers from assisting in the creation of arrangements abroad that facilitate tax evasion or aggressive tax planning. In addition, this option foresees the requirement for all enablers to carry out...