CFE Tax Advisers Europe Response to the OECD Consultation on the Global Anti-Base Erosion Proposal under Pillar Two

2019-12-03T16:02:44+01:00

CFE Tax Advisers Europe has now published an Opinion Statement that sets out CFE’s response to the OECD public consultation on the Global Anti-Base Erosion Proposal under Pillar Two. CFE welcomes the Public Consultation document ‘Global Anti-Base Erosion Proposal’ as a blueprint for further negotiations among the members of the Inclusive Framework aimed at addressing [...]

CFE Tax Advisers Europe Response to the OECD Consultation on a Unified Approach under Pillar One

2019-11-12T10:47:39+01:00

CFE Tax Advisers Europe has now published an Opinion Statement that sets out CFE’s response to the OECD public consultation on the Secretariat Proposal for a "Unified Approach" under Pillar One arising from the tax challenges of the digitalising economy. CFE Tax Advisers Europe welcomes the opportunity to contribute to the public consultation and [...]

CFE Opinion Statement on the Implications of the CJEU Decision in Iberdrola on Input Tax Deduction

2019-07-24T15:56:00+02:00

This Opinion Statement discusses the implications of the decision of the Court of Justice of the EU in the case of C-132/16 Iberdrola, and seeks to analyse why the right to deduct input tax should not be unduly restricted. CFE considers that input tax should be deductible when, for non-philanthropic reasons, expenses are incurred [...]

CFE Opinion Statement on Tax Advisers Policy Priorities 2019 – 2024

2019-07-12T13:07:11+02:00

As the EU institutions are considering the policy priorities for the next mandate, CFE Tax Advisers Europe is taking the opportunity to set out the tax and professional affairs policy issues it identifies as significant concerning taxation and the future. Accordingly, this Opinion Statement sets out the policy priorities of European tax advisers for [...]

Opinion Statement on the OECD Consultation on Draft Report on Tax Morale

2019-10-23T17:52:37+02:00

The Global Tax Advisers Platform (“GTAP”) has published an Opinion Statement that sets out GTAP’s response to the OECD public consultation on the draft report on tax morale. GTAP welcomes the findings of the report that suggest a global policy course of action which places greater emphasis on increased tax certainty and voluntary compliance [...]

Opinion Statement on the OECD Consultation on Draft Report on Tax Morale

2019-05-14T12:38:50+02:00

The Global Tax Advisers Platform (“GTAP”) has published an Opinion Statement that sets out GTAP’s response to the OECD public consultation on the draft report on tax morale. GTAP welcomes the findings of the report that suggest a global policy course of action which places greater emphasis on increased tax certainty and voluntary compliance [...]

CFE Response to the OECD Consultation on Taxation of the Digital Economy

2019-03-05T11:33:46+01:00

CFE has published an Opinion Statement that sets out CFE’s response to the OECD public consultation of 13 February 2019, outlining proposals on review of the international tax rules arising from the tax challenges of the digitalising economy. CFE strongly supports the aim of a future-proof, longer-term reform of the international tax system to [...]

Opinion Statement on EU Supranational Risk Assessment Report for Anti-Money Laundering Risks

2019-10-23T17:33:51+02:00

CFE Tax Advisers Europe has published an Opinion Statement concerning the European Union intra-service consultation on findings related to the regular supranational risk assessment (“SNRA”) for anti-money and terrorist-financing purposes. We are pleased to participate in the ongoing dialogue with the European Commission and other stakeholders at EU level, putting forward experts’ opinions of [...]

CFE Opinion Statement FC 9/2018 on the notion of “minimal human intervention” in the definition of “electronically supplied services”

2018-12-05T11:45:56+01:00

This Opinion Statement discusses the implications of the European Commission VAT Committee Guidelines resulting from its 108th Meeting held on 27-28 March 2017 concerning the notion of “minimal human intervention” in “electronically supplied services” and CFE’s view as to whether they conform with the intended effect of Article 58 of the VAT Directive. In [...]