This Opinion Statement by the CFE Fiscal Committee relates to the OECD discussion draft “BEPS Action 2: Branch Mismatch Structures” (hereinafter the “Discussion Draft”), released for public consultation on 22 August 2016 as a follow-up to the Action 2: 2015 Final...
This Opinion Statement relates to the OECD Discussion Draft “Additional guidance on the attribution of profits to permanent establishments” released on 4 July 2016 on BEPS Action 7 (“Preventing the artificial avoidance of permanent establishment status”)....
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...
