On 2 February 2017 the CFE Fiscal Committee submitted the folowing Opinion Statement in response to an OECD Public Consultation entitled:
'Interaction between the tax treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds'
The Discussion Draft includes three draft examples with regard to the treaty entitlement of non-CIV Funds when applying the principle purpose test (hereinafter “PPT”) as described in the BEPS Action 6 final report. The CFE response provides comments on these three draft examples.
On Tuesday 21 February, the Council of the European Union reached agreement on the finalised text of the Directive extending the scope of the original Anti-Tax Avoidance Directive (the “ATAD”). Below is a CFE Tax Update related to these developments.
Convened by the National Taxpayer Advocate, Internal Revenue Service, United States
Hosted by the Institute for Austrian and International Tax Law
at WU (Vienna University of Economics and Business), Vienna, Austria
Sponsored by Tax Analysts
Co-sponsored by American Bar Association Section of Taxation, American College of Tax
Counsel, American Tax Policy Institute, and International Fiscal Association – USA Branch
For more information, please find the agenda below: