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This public hearing will take stock of the EU's progress in tackling corporate tax evasion and avoidance, with a particular focus on the EU anti-avoidance framework--particularly the Anti-Tax Avoidance Directives (ATAD I & II). It will explore how the current framework can be modernised to better reflect today's economic realities, technological developments, and the administrative needs of Member States, including updates on key legislative initiatives such as the Unshell proposal.

At the same time, the hearing will highlight the need to simplify and harmonise EU anti-avoidance rules to reduce complexity, enhance legal certainty, and ease compliance for both businesses and tax administrations, ultimately contributing to a fairer and more efficient internal market.