Recent revelations have highlighted how certain intermediaries, such as tax advisers, helped their clients to shift profits offshore for the purposes of avoiding tax. While some complex transactions and the setting up of off-shore companies may be entirely justifiable, it is also clear that other activities may be less legitimate and in some cases illegal. As set out in the recent Communication on further measures to enhance transparency and the fight against tax evasion and avoidance, the Commission wants to shed more light on the activities of tax advisers. We also want to reflect on how to build effective deterrents for promoters and enablers of aggressive tax planning schemes and those who use them. The public consultation will run until 16 February.