Opinion Statements

CFE Opinion Statement PAC 2 and FC 12/2015 on further corporate tax transparency

This Opinion Statement responds to the European Commission´s public consultation on further corporate tax transparency. It has been prepared by the CFE Fiscal Committee and Professional Affairs Committee and submitted to the Commission on 9 September 2015.

Below is a CFE Opinion Release on Country by Country Reporting in the EU, relating to the European Commission´s legislative proposal of 12 April 2016 on publication of certain country by country tax information, released in August 2016.

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CFE/AOTCA Opinion Statement FC 10/2015 on artificial avoidance of PE status (BEPS Action 7), revised Discussion Draft

This Opinion Statement comments on the revised OECD Discussion Draft on preventing the articificial avoidance of Permanent Establishment status. It has been drafted by the CFE Fiscal Committee and AOTCA and submitted to the OECD in June 2015, following up on the CFE/AOTCA Opinion Statement FC 1/2015.

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CFE/AOTCA Opinion Statement FC 11/2015 on preventing tax treaty abuse (BEPS Action 6), revised Discussion Draft

This Opinion Statement responds to the revised OECD Discussion Draft on preventing tax treaty abuse (BEPS Action 6). It is a follow-up to the CFE Opinion Statement FC 5/2014 and the CFE/AOTCA Opinion Statement FC 2/2015. It has been drafted by the CFE Fiscal Committee and AOTCA and submitted to the OECD in June 2015.

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CFE Opinion Statement FC 9/2015 on mandatory exchange of information on tax rulings

This Opinion Statement comments on the European Commission´s Directive proposal COM(2015)135 of 18 March 2015 on introducing mandatory exchange of information on cross-border advance tax rulings and advance pricing agreements. It has been drafted by the CFE Fiscal Committee.

An Opinion Release was issued on 13 June 2016, reflecting the developments since June 2015.

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CFE/AOTCA Opinion Statement FC 8/2015 on strengthening CFC rules (BEPS Action 3)

 

This joint Opinion Statement of CFE and AOTCA (Asia-Oceania Tax Consultants´ Associations) responds to the OECD public consultation on strengthening controlled foreign company (CFC) rules (BEPS Action 3). It has been prepared by the CFE Fiscal Committee together with AOTCA and submitted to OECD on 1 May 2015.

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