Opinion Statements

CFE Opinion Statement FC 15/2014 on a multilateral instrument to modify bilateral tax treaties (BEPS Action 15)

CFE Opinion Statement FC 15/2014 concerns the possibility of developing a multilateral legal instrument to modify bilateral tax treaties, as proposed by the OECD on 16 September 2014 as part of the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS). The Opinion Statement was prepared by the BEPS working group of the CFE Fiscal Committee and submitted to the OECD on 19 December 2014.


CFE Opinion Statement FC 11/2014 and PAC 2/2014, European tax advisers´ priorities in EU policy 2014-2019

This Opinion Statement was prepared jointly by the Fiscal Committee and Professional Affairs Committee of the CFE and sent to the European Commission, the European Parliament and the EU Council on the occasion of the European elections in May 2014.


CFE Opinion Statements FC 9/2014 and FC 4/2015 on hybrid mismatch arrangements (BEPS Action 2)

Both CFE Opinion Statements refer to OECD BEPS Action 2: neutralise the effects of hybrid mismatch arrangements. The Statement FC 9/2014 was submitted in May 2014 to the OECD as a response to the discussion draft of 19 March 2014. Statement FC 4/2015 was submitted in February 2015 and comments on the OECD follow-up report of 16 September 2014.



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