CFE Tax Reports

OECD publishes Multi-lateral Instrument

On 24 November 2016 more than 100 jurisdictions concluded negotiations on a multilateral instrument which will amend the application of more than 3000 existing bi-lateral tax treaties in conformity with the conclusions and principles of the BEPS project. 

For a detailed summary of the MLI please the CFE Fiscal Committee Tax Update below. 

PDF icon Multi-Lateral Instrument.pdf399.41 KB


Commission launches Tax Package October 2016

On 25 October 2016 the EU Commission announced proposals to introduce major changes in the corporate tax system of the EU. 

The proposals concern the folowing areas:

  • Relaunch of the common consolidated corporate tax base (CCCTB)
  • Improved dispute resolution mechanisms for double taxation disputes within the EU
  • Hybrid mismatches with third countries. 

For a summary of the proposals please see the following CFE Fiscal Committee Update