CFE Tax Reports

European Commission Publishes Final Apple Ruling

On 19 December the European Commission published its eagerly awaited final decision that Ireland granted Apple illegal State aid by virtue of the terms of two Advanced Pricing Arrangements (APAs) with two Apple entities in 1991 and 2007. 

The Commission issued its preliminary decision on 30 August 2016 after a three-year long investigation into Apple’s tax arrangements in Ireland following comments made by Apple executives before a Senate Committee hearing in Washington in 2013.

The following is the CFE Summary of the decision.

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Tax advisers´ priorities in EU policy 2014-2019

The EU´s fight against tax evasion and avoidance must not touch on the taxpayers´ fundamental rights, must keep their compliance effort reasonable, should not loose sight of the original aim to eliminate double taxation and must not endanger the EU´s competitiveness. The EU should respect the role of tax advisers in ensuring compliance and defending taxpayer´s rights.

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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

 

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