Background and State of Play of the Initiative to Fight Against Tax Evasion and Aggressive Tax Planning by Addressing the Role of Enablers (SAFE)

• Jurisdiction: European Union

Speaker

Dr. Federica Pitrone is the Global Head of International tax at Intesa Sanpaolo. Before joining Intesa Sanpaolo, she was a postdoctoral research fellow at IBFD Academic and Assistant Professor at Maastricht University. She has been a visiting researcher at the Max Planck Institute for Tax Law and Public Finance, Munich and at the Institute for Austrian and International Tax Law, WU, Vienna. Here, she has also been teaching assistant on European Tax Law. Furthermore, she has been a guest researcher of the International Tax Program at New York University. She holds a Ph.D. in Tax Law (2014) at the Luiss Guido Carli University, Rome, where she has also been a research and teaching associate. She is a member of BIAC, IFA and the Max Planck Alumni Association.

Topic

In her e-presentation, Federica Pitrone delves into a thorough examination of the European Commission's initiative aimed at combatting tax evasion and curbing aggressive tax planning. The focal point of her discussion centers on the Strategic Anti-Fraudulent Enablers (SAFE) framework, elucidating both its historical context and the current state of its implementation.

Pitrone meticulously outlines the multifaceted objectives of SAFE, shedding light on the intricacies of policy options put forth by the European Commission. Her presentation serves as a navigational guide through the labyrinth of strategies and mechanisms designed to tackle the pervasive issues of tax evasion and aggressive tax planning. By addressing the pivotal role of enablers in these illicit practices, Pitrone underscores the significance of a holistic approach in rectifying systemic loopholes.

Furthermore, she provides a critical analysis that dissects the imperative for SAFE to be effectively implemented. Through a discerning lens, Pitrone scrutinizes the proposed measures, evaluating their potential impact and effectiveness in achieving the desired outcomes. This incisive examination goes beyond the surface, offering a nuanced understanding of the challenges and opportunities inherent in the initiative.

Pitrone's e-presentation goes beyond the mere exposition of facts, evolving into a thought-provoking...