This opinion was sent to the TAXE Committee members on 18 August 2015 and was later endorsed by the CFE Professional Affairs Committee. It concerns matters in the draft TAXE report that specifically concern tax advisers.
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.
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.
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.
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.
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.
Opinion Statement ECJ-TF 1/2015 concerns the decisions of the EU Court of Justice in two infringement cases on inheritance tax, C-127/12, Commission v. Spain, and C-211/13, Commission v. Germany. It has been prepared by the CFE´s ECJ Task Force.