The European Commission has issued the European Semester Spring Package, including country-specific recommendations for each of the 27 Member States and the United Kingdom, as well as a communication on these recommendations. While little is provided with respect to taxation in the communication, it does highlight six Member States as needing to take action in relation to aggressive tax planning. The communication notes that while the transposition of EU legislation and of internationally agreed initiatives will help curtailing aggressive tax planning practices, certain features of some Member States' tax systems (i.e. Cyprus, Hungary, Ireland, Luxembourg, Malta and the Netherlands) are...