Opinion Statement FC 4/2016 on the OECD BEPS Final Recommendations of 5 October 2015

2018-12-10T11:16:06+01:00

Since 2014, the CFE and AOTCA have released 17 Opinion Statements on BEPS Actions (seven as joint Opinion Statements and ten as CFE Opinion Statements). This Opinion Statement contains CFE´s and AOTCA´s key messages on all 15 BEPS Actions. It is being released together with six new Opinion Statements (FC 4a - 4f/2016) on [...]

Opinion Statement FC 11/2015 on the revised OECD Discussion Draft on Preventing Tax Treaty Abuse (BEPS Action 6)

2018-12-10T11:42:48+01:00

The following comments relate to the OECD’s Revised Public Discussion Draft “Preventing Tax Treaty Abuse” (hereinafter, the “Discussion Draft”), published on 22 May 2015, pertaining to Action 6 of the OECD/G20 BEPS (Base Erosion and Profit Shifting) Action Plan. They complement the joint CFE and AOTCA Opinion Statement FC 2/2015 of January 2015 on [...]

Joint Opinion Statement FC 8/2015 on strengthening controlled foreign company rules (BEPS Action 3)

2018-12-10T11:13:04+01:00

This is a joint Opinion Statement of the Asia-Oceania Tax Consultants´ Association (AOTCA) and the Confédération Fiscale Européenne (CFE), the European federation of tax advisers, responding to the OECD discussion draft on BEPS Action 3 (Strengthening CFC Rules) of 3 April 2015 (hereinafter: the Discussion Draft). We invite you to read the Opinion Statement [...]

Joint Opinion Statement FC 7/2015 and PAC 1/2015 on Mandatory Disclosure Rules (BEPS Action 12)

2018-12-10T11:10:08+01:00

This is a joint Opinion Statement of the Asia-Oceania Tax Consultants´ Association (AOTCA) and the Confédération Fiscale Européenne (CFE), the European federation of tax advisers, responding to the OECD discussion draft on BEPS Action 12 (Mandatory disclosure rules) of 31 March 2015 (hereinafter: the Discussion Draft). We invite you to read the Opinion Statement [...]

Joint Opinion Statement FC 3/2015 on making dispute resolution mechanisms more effective (BEPS Action 14)

2018-12-10T11:05:38+01:00

The following comments relate to the OECD’s Public Discussion Draft “BEPS ACTION 14: Make Dispute Resolution Mechanism More Effective” (hereinafter “OECD Report”), published on 18 December 2014. We invite you to read the Opinion Statement and remain at your disposal for any questions you may have. DOWNLOAD

Joint Opinion Statement FC 2/2015 on the OECD Discussion Draft “Follow-up work on BEPS Action 6: Preventing treaty abuse”

2018-12-10T11:04:09+01:00

The following comments relate to the OECD’s Public Discussion Draft “Follow‐up work on BEPS Action 6: Preventing Treaty abuse” (hereinafter: Discussion Draft) of 21 November 2014. This Discussion Draft follows up on the OECD Discussion Draft of 14 March 2014 on the same topic on which the CFE has commented in its Opinion Statement [...]

Joint Opinion Statement FC 1/2015 on the OECD 2014 Public Discussion Draft on Preventing the Artificial Avoidance of PE Status (BEPS Action 7)

2018-12-10T10:59:21+01:00

The following comments relate to the OECD’s Public Discussion Draft “Preventing the Artificial Avoidance of PE Status” (hereinafter: Discussion Draft), published on 31 October 2014, relating to Action 7 of the OECD/G20 BEPS (base erosion and profit shifting) Action Plan. We invite you to read the Opinion Statement and remain at your disposal for [...]