SAVE THE DATE for the CFE Tax Advisers Europe Forum, to be held in Brussels, Belgium, on Thursday 06 June 2019 from 9am to 5pm, on the topic of “Creating Tax Certainty in an Uncertain World: Double Taxation, Tax Rulings & Dispute Resolution Processes”.
In an increasingly digital economy, the number of tax disputes arising from double taxation continue to grow, as evidenced by the OECD’s 2017 MAP Statistics. Given the latest OECD consultation paper on possible taxation solutions to digitalisation of the economy indicates that the Inclusive Framework are discussing significant revisions to established profit allocation concepts, there will inevitably be increased uncertainty and, logically, a resulting increase in disputes. This will particularly be the case if the Inclusive Framework does not include dispute resolution processes in any eventual agreement reached to revise taxation principles. In any event, BEPS implementation will also likely led to tax certainty issues, resulting in further disputes.
The 2019 CFE Tax Advisers Europe Forum will examine existing co-operative compliance under Action 14 of the BEPS Action Plan and Mutual Agreement Procedure, as well as the EU Dispute Resolution Mechanisms Directive. The Forum will further discuss means of avoiding disputes, such as confirmatory tax rulings, State Aid challenges to advance transfer pricing agreements (APAs) and exchange of information. The Forum will also question the impact of potential further revisions of international taxation principles and corporate taxation reform contained in the EU anti-tax avoidance directives on tax certainty.
More details about the programme and line-up of speakers will be available in due course.