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.
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.
This is an opinion statement on the decision of the European Court of Justice in case C-617/10, Åkerberg Fransson, concerning ne bis in idem in tax law. This statement was prepared by the ECJ Task Force of the CFE.
This is an opinion statement prepared by the Fiscal Committee of the CFE on country-by-country reporting of tax information by large companies, in the context of the review of Directive 2011/34/EU on annual financial statements, consolidated financial statements and related reports of certain types of undertakings, COM(2013)207.
This is an opinion statement prepared by the ECJ Taskforce of the CFE on the on the decision of the European Court of Justice in case C-425/11, Katja Ettwein, concerning personal tax benefits in Germany for Swiss residents, submitted in December 2013.