The European Commission has published a public consultation on the role of enablers involved in facilitating tax evasion and aggressive tax planning. Some enablers design, market and help set up structures in non-EU countries that erode Member States’ tax base through tax evasion or aggressive tax planning. Such structures may use entities without minimal substance in order to take advantage of differences between national tax systems or tax treaties. This initiative aims to step up the fight against tax evasion and aggressive tax planning by addressing the role of enablers who create these complex and non-transparent structures. Stakeholders are invited to provide input by October 12, 2022. More information is available online.