The European Commission has issued the European Semester Spring Package, including country-specific recommendations for each of the 27 Member States, as well as a communication on these recommendations. With regard to taxation, one of the main points of the communication is that concerted efforts should continue to step up the fight against aggressive tax planning and tax evasion. In this respect, two Member States are called out for continued issues with aggressive tax planning - Luxembourg and Malta. The issues highlighted for each Member State regarding aggressive tax planning and the recommendations made are as follows: Luxembourg The fight against...