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.
This Opinion Statement responds to a recommendation of the European Parliament on the introduction of a "Fair Taxpayer Label" at EU level, in the Parliament´s resolution of 16 December 2015.
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).