Opinion Statements

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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CFE Opinion Statements FC 7/2014 and 17/2014 on the Tax Challenges of the Digital Economy (BEPS Action 1)

Opinion Statement FC 7/2014 relates to the OECD Discussion Draft: "Addressing the tax challenges of the digital economy" (BEPS Action 1) of 24 March 2014. It has been prepared by the CFE Fiscal Committee and submitted to the OECD in April 2014.

Opinion Statement FC 17/2014 is a follow-up, referring to the OECD report of 16 September 2014 on BEPS Action 1. It has been submitted to the OECD in December 2014.

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CFE Opinion Statement FC 5/2014 on Tax Treaty Abuse (BEPS Action 6)

This is an opinion statement on the OECD Discussion Draft: Preventing the granting of treaty benefits in inappropriate circumstances (BEPS Action 6). This statement was prepared by the Fiscal Committee of the CFE and sent to the OECD in April 2014.

CFE/AOTCA Opinion Statement FC 2/2015 of January 2015 is an update to CFE Opinion Statement FC 5/2014.

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CFE Opinion Statements FC 2 and 16/2014 on Transfer Pricing Documentation and Country by Country Reporting (BEPS Action 13)

Opinion Statement FC 2/2014 relates to the OECD "Discussion Draft on Transfer Pricing Documentation and Country by Country Reporting" (BEPS Action 13) of 30 January 2014. It has been prepared by the CFE Fiscal Committee and submitted to the OECD in February 2014.

Opinion Statement FC 16/2014 is a follow-up, relating to the OECD report of 16 September 2014 on BEPS Action 13. It has been submitted to the OECD in December 2014.

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