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 with developing countries by Member States. The proposed toolbox is contained in Annex 1 to this Opinion Statement.
This Opinion Statement is based on written comments submitted by CFE to the European Commission Platform for Tax Good Governance Meeting on 15 June 2017.
We invite you to read the Opinion Statement published below.