This Opinion Statement relates to the OECD Discussion Draft “Revised Guidance on Profit Splits” on BEPS Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”), released on 4 July 2016, and follows up on CFE’s previous...
Opinion Statement PAC 4/2016 on the Regulation of cross-border professional services supplementing the CFE response to the electronic consultation on the proposal to introduce a Services Passport and address regulatory barriers in the construction and business...
This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-18/15, in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 13 July 2016, following the opinion of Advocate General Juliane Kokott of 17 March...
This Opinion Statement by the CFE Fiscal Committee relates to the OECD Discussion Draft “BEPS Action 4: Elements of the Design and Operation of the Group Ratio Rule (hereinafter the “Discussion Draft”), released for public consultation on 11 July 2016....
On 7 April 2016, the European Commission has issued its Communication COM(2016)148 final “on an Action Plan for VAT – Towards a single EU VAT area – Time to decide” (in the following: Action Plan). The CFE welcomes this Communication on a European VAT...
