Opinion Statement on EU Commission Digital Services Tax Proposal


CFE Tax Advisers Europe has issued an Opinion Statement on the European Commission proposal of 21 March 2018 for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services. CFE supports the ongoing process of reaching a globally acceptable solution for the [...]

PAC Opinion Statement 2/2018 on the European Parliament Inquiry Recommendations


The CFE has published an Opinion Statement PAC 2/2018 on the European Parliament Recommendations to the Council and Commission following the inquiry into money laundering, tax avoidance and tax evasion of 13 December 2017. It encompasses the following remarks: CFE highlights that the vast majority of tax advisers help individuals, SMEs and large businesses [...]

PAC Opinion Statement 1/2018 on the OECD Consultation on Mandatory Disclosure Rules


On behalf of the Global Tax Advisers’ Cooperation Forum (GTACF), the CFE has published an Opinion Statement PAC 1/2018 in response to the OECD consultation draft regarding new tax rules requiring disclosure of Common Reporting Standard (“CRS”) avoidance arrangements and offshore structures. The Global Tax Advisers’ Cooperation Forum (GTACF) was established by the CFE Tax Advisers [...]

FC Opinion Statement 10/2017 – Position Paper on the EU Public Consultation on the Fair Taxation of the Digital Economy


This Opinion Statement by the CFE Fiscal Committee is in response to EU public consultation on the fair taxation of the digital economy. The CFE believes that the EU should focus its attention on internationally agreed long-term solutions and that short-term or unilateral action is not the best way forward and any European proposals [...]

FC Opinion Statement 09/2017 on the European Commission Proposals on the way towards a single European VAT area


The CFE has today published an Opinion Statement on the European Commission proposals published on 4 October 2017, seeking to follow up on the Action Plan on VAT towards a single EU VAT area - time to act. The Opinion Statement examines the proposed cornerstones of the definitive VAT system and the introduction of the concept [...]

CFE Opinion Statement FC 08/2017 Response to OECD request for input regarding tax and digitalisation


This Opinion Statement by the CFE Fiscal Committee is in response to the OECD request for input on work regarding the tax challenges of the digitalised economy published on 22 September 2017. The response was submitted on Friday 13 October 2017. The Opinion Statement sets out general remarks on the tax challenges of digitalisation [...]

CFE Comments on the European Commission Tax Whistleblowing Questionnaire


The attached letter supplements the CFE response to the European Commission questionnaire on the protection of whistleblowers in the field of tax for Platform on Tax Good Governance of 15 June 2017. CFE has submitted comments on the European Commission public consultation on whistleblowers and clarified our position with an Opinion Statement PAC 2/2017 [...]

FC Opinion Statement 07/2017 on Tax Certainty


In a time of immense change in the international tax environment, CFE believes that tax certainty must become a priority of policy makers. The following Opinion Statement examines the importance of tax certainty through an analysis of the implications of tax uncertainty and conversely, the benefits of tax certainty. We invite you to read the [...]

FC Opinion Statement 6/2017 on Negotiating DTCs with Developing Countries


The Opinion Statement concerns the Working Paper prepared by the European Commission (DG Taxud) regarding the creation of a so-called toolbox with which Member States would reference and consult when negotiating bilateral tax treaties with developing countries so as to ensure fair treatment of developing countries and a uniform and balanced approach to negotiation [...]

Opinion Statement FC 05/2017 VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)


In four pending cases, the Court of Justice of the European Union will bring some clarification to the scope of the VAT exemption in Article 132 (1) (f) of Directive 2006/112/EC (The “VAT Directive”), commonly referred to as the “cost sharing associations exemption”. Opinions have already been delivered by the Advocate General in cases [...]