Opinion Statements

CFE Comments on OECD Study on the Role of Tax Intermediaries - second draft report

We refer to the updated draft of the report on the OECD Study on Tax Intermediaries which was kindly circulated to us for comment on 19 November by email. Thank you once again for the opportunity to comment upon the work result of the Study Team. Looking back to the debate on the occasion of the CFE conference on 19 November in Brussels, we have arrived at a position we are in general pleased with. We hope to continue constructively in future.

We have already commented on the original draft report (comments submitted to you on 14 November 2007). In the present paper we comment only on new Chapter 2 (executive summary).

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CFE Opinion Statement on the Concept of Abuse in European Law

This Opinion Statement aims at reconstructing the concept of abuse in European tax law.Reference to abuse has become a regular feature in the tax judgements of the European Court of Justice. However, linguistic and conceptual discrepancies arising from such judgements make the concept of abuse far from being clear. In particular, this Opinion Statement will reach its conclusion after analysing  the differences traditionally existing in international tax law between avoidance, evasion and fraud, their respective relationships to abuse and the problems of terminology of abuse in a multilingual legal system such as European law.

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CFE Opinion Statement on Project on Tax Intermediaries - First Draft Report

We refer to the draft report on the OECD Study on the Role of Tax Intermediaries which was kindly circulated to us for comment on 2 November 2007. We appreciate the opportunities we have been afforded to express our views on this Study throughout its existence. We welcome the occasion to make the following comments regarding the draft report. We also acknowledge the consultative process undertaken by the Study group and, as is reflected in paragraph 10 of Chapter 3, that the consultations had direct influence on the report.

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