Opinion Statement on the Importance of Taxpayers Rights, Codes and Charters on Tax Good Governance


CFE Tax Advisers Europe has issued an Opinion Statement on the importance of taxpayer rights, codes and charters on tax good governance. CFE Tax Advisers Europe have long advocated the fundamental importance of taxpayers’ rights for tax good governance, and the role that clear statements of taxpayer, and tax administration, rights and obligations, can play [...]

Opinion Statement on Problems Caused by VAT Numbers


CFE Tax Advisers Europe has issued an Opinion Statement which seeks to highlight two problems that arise from the way in which the place of supply rules and VAT invoicing requirements interrelate, and proposes solutions on how to resolve these issues. The first problem relates to supplies of services to a trader established in [...]

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 [...]