From the Steam Store page:
Powered by the Essence Engine 3.0, the Company of Heroes 2 series feature some unique mechanics rewarding thoughtful players. From the TrueSight™ system that emulates the units’ line of sight to the cover-system that encourages clever unit placement – not to mention the combined arms approach and the hard and soft counters gameplay that will make you think twice before trying to destroy a tank with a simple squad of riflemen – each game presents players with an uninterrupted stream of meaningful tactical choices that can turn the tide of war.