Opinion Statements

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).

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CFE Opinion Statement ECJ-TF 1/2016 on the case C-10/14 Miljoen et al, on the Dutch dividend withholding tax

Please find below the CFE Opinion Statement ECJ-TF 1/2016 on the judgment of 17 September 2015 of the EU Court of Justice in the combined cases case C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch dividend withholding tax. The statement was prepared by the ECJ Task Force of the CFE and sent to the EU institutions on 12 February 2016.

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