Opinion Statements

CFE Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base

Please see link below for the Opinion Statement of the CFE Fiscal Committee, on the proposals published by the EU Commission in October 2016 re-launching the Common Consolidated Corporate Tax Base (the “Proposals”). The Proposals envisage the implementation of two Council Directives, the first introducing a common corporate tax base (“2CTB”) and the subsequent directive implementing the consolidation element (“3CTB”).

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CFE Opinion Statement FC 04/2017 on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the EU

On 23 May 2017 the Council of the European Union (meeting of ECOFIN) agreed on a new system for resolving double taxation disputes within the EU. A final text was concluded on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union. 

CFE welcomes these developments. For an analysis of the proposed directive and CFE's position on the new directive please see the Opinion Statement below. 

The Council will adopt the Directive once the European parliament has given its opinion. Member States will have until 30 June 2019 to transpose the Directive for tax years starting on or after 1 January 2018.  

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