Regulating intermediaries to ensure a fair and user-friendly tax system: role of tax intermediaries in tax avoidance and tax evasion

The hearing follows up to a first hearing on the Pandora Papers in November 2021, which focused on tax evasion and tax avoidance. The focus now moves to the role of tax intermediaries in tax avoidance and tax evasion. Tax intermediaries positively contribute to tax systems by facilitating tax compliance and tax collection. However, it appears that some of them are involved in the design, promotion and implementation of abusive tax schemes. In this context, the purpose of the hearing is to evaluate options to improve tax intermediaries’ regulatory framework to ensure both that the sector is adequately equipped to further contribute to the well-functioning and amelioration of tax systems and that the system has in place all the necessary rules to deter them from playing any part in tax abusive activities.