The European Commission has launched a public consultation on an initiative for a roadmap to fight the use of shell entities and arrangements for tax purposes, with a feedback period of 20 May to 17 June 2021. --- About this initiative Action at EU level in recent years has provided powerful new tools to curb the use of abusive and aggressive tax structures by companies operating across borders. However, legal entities and arrangements with no – or only minimal – business presence and economic activity continue to pose a risk. This initiative will explore the most suitable options to ensure...