The CFE PAC Conference 2016 will deal with recent initiatives at EU, OECD and national level to involve tax advisers in reporting tax avoidance, and to introduce disincentives for advisers who continue to promote it.
The OECD has examined mandatory disclosure rules for promoters of certain tax planning schemes as a means to counter BEPS (base erosion and profit shifting), but has refrained from explicitly recommending countries to introduce such rules.
Going further than the OECD standard, the European Commission is suggesting an EU-wide mandatory disclosure rule and also mentions possible publication of the information reported.
The European Parliament has asked for a European Code of Conduct for all advisers and mandatory disclosure rules for advisers involved with certain jurisdictions, as well as stricter sanctions for advisers engaging in unlawful practices.
Lastly, the UK tax administration is currently consulting on making promoters pay for revenue lost to tax planning.
We have requested speakers and discussants from the OECD, the European Commission and national governments, as well as recognised tax practitioners, to present and discuss these recently proposed actions:
- Which of these seem best fit to achieve tax administrations´ aim to reduce tax avoidance?
- Should such actions be a matter for the EU or the member states to regulate?
- Will and should these actions lead to further regulation of the tax advisory activity?
- Does a more regulated tax profession help government achieve its aim?, and
- How can the taxpayer´s right to confidentiality and to receive advice by a trusted adviser be ensured?
Please find below the conference documents:
- the programme of the conference
- the list of participants
- the list of speakers
- the speakers presentations
|List of Participants.pdf||671.53 KB|
|Programme PAC Conference 2016.pdf||252.71 KB|
|List of Speakers.pdf||855.22 KB|
|Session I_ John Peterson_presentation.pdf||560.98 KB|
|Session I_Reinhard Biebel_presentation.pdf||412.53 KB|
|Session_I_Ludek Niedermayer_presentation.pdf||303.56 KB|
|Session I_Ray McCann_presentation.pdf||495.9 KB|
|Session II_ Tilen Bozic_presentation.pdf||226.36 KB|
|Session II_Martin Lambe_presentation.pdf||1.61 MB|
|Session II_Mitja Cerne_presentation.pdf||295.79 KB|
|Session II_Radek Neuzil_presentation.pdf||956.1900000000001 KB|