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

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 and remain at your disposal for any questions you may have.