CFE Opinion Statement FC 13/2016 responds to the OECD Discussion Draft of 4 July 2016 on the attribution of profits to permanent establishments (BEPS Action 7). It has been submitted to the OECD in September 2016.
CFE Opinion Statement FC 11/2016 on OECD Discussion Draft "Elements of the design and operation of the group ratio rule" (BEPS Action 4) has been submitted to the OECD on 19 August 2016.
Other CFE Opinion Statements referring to BEPS Action 4 are FC 5/2015 of February 2015 (relating to the OECD Discussion Draft "Interest deductions and other financial payments") and FC 4b/2016 of April 2016 (relating to the final BEPS Recommendations).
CFE Opinion Statement FC 10/2016 on the VAT Action Plan responds to the European Commission´s Communication COM(2016)148 of 7 April 2016. It has been prepared by the CFE Fiscal Committee and published on 3 August 2016.
On 26 July 2016, the CFE responded to the European Commission´s electronic "public consultation on the proposal to introduce a services passport and address regulatory barriers in the construction and business services sectors", using the required electronic format.
As the electronic questionnaire provided did not allow us to fully explain our views, the CFE has produced this Opinion Statement complementing our answers to the questionnaire.
This is a joint Opinion Statement of the CFE Professional Affairs and Fiscal Committees, as a contribution to the current discussion on the role of tax advisers in tax avoidance, published on 16 June 2016.
This Opinion Statement is dealing with the consequences of the CJEU judgment in joined cases C-536/08 and C-539/08, Facet i.a. on the right to VAT input deduction. It has been drafted by the CFE Indirect Tax Sub-Committee and submitted to the European Commission in May 2016.
CFE Opinion Statement FC 6/2016 has been drafted by the CFE Fiscal Committee (Direct Tax Sub-Committee) in response to the European Commission´s public consultation on improving double taxation dispute resolution mechanisms. It consists of the answers to the Commission´s electronic questionnaire and a full text statement. Both have been submitted in May 2016. CFE and AOTCA have already commented on this matter in Opinion Statements FC 3/2015 (January 2015) and FC 4f/2016 (April 2016).
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.