Opinion Statements

CFE Opinion Statement FC 5/2016 on the VAT liability of directors

This Opinion Statement is dealing with the question in which situations fees for services provided by a director of a company should be subject to VAT or considered services rendered by employees which are excluded from VAT. The paper has been drafted by the CFE Indirect Tax Sub-Committee and submitted to the European Commission in May 2016.


CFE/AOTCA Opinion Statements FC 4-4f /2016 on the BEPS Final Recommendations

Opinion Statement FC 4/2016 on the OECD/G20 BEPS Final Recommendations of 5 October 2015 summarises CFE´s and AOTCA´s key observations on each of the 15 BEPS Actions.

Opinion Statements FC 4a - 4f/2016 focus on the Final Recommendations on six specific BEPS Actions (Actions 1, 4, 5, 8-10, 12 and 14).