The following comments relate to the OECD’s Public Discussion Draft “Follow‐up work on BEPS Action 6: Preventing Treaty abuse” (hereinafter: Discussion Draft) of 21 November 2014. This Discussion Draft follows up on the OECD Discussion Draft of 14 March 2014 on the...
The following comments relate to the OECD’s Public Discussion Draft “Preventing the Artificial Avoidance of PE Status” (hereinafter: Discussion Draft), published on 31 October 2014, relating to Action 7 of the OECD/G20 BEPS (base erosion and profit shifting) Action...
CFE President Piergiorgio Valente has had an article published on Kluwer International Tax Blog, a publication of Kluwer Law International which provides analysis on international tax law. In the article entitled “McDonald’s Fiscal State Aid Clearance: Questions Still...
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...
This Opinion Statement sets out CFE’s general views on tax competition and competitiveness. It was submitted to the EU Platform for Tax Good Governance in December 2018 in response to a European Commission Platform for Tax Good Governance discussion questionnaire on...
