Since 2014, the CFE and AOTCA have released 17 Opinion Statements on BEPS Actions (seven as joint Opinion Statements and ten as CFE Opinion Statements). This Opinion Statement contains CFE´s and AOTCA´s key messages on all 15 BEPS Actions. It is being released...
The following comments relate to the OECD’s Revised Public Discussion Draft “Preventing Tax Treaty Abuse” (hereinafter, the “Discussion Draft”), published on 22 May 2015, pertaining to Action 6 of the OECD/G20 BEPS (Base Erosion and Profit Shifting) Action Plan. They...
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...
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 12 (Mandatory disclosure rules)...
The following comments relate to the OECD’s Public Discussion Draft “BEPS ACTION 14: Make Dispute Resolution Mechanism More Effective” (hereinafter “OECD Report”), published on 18 December 2014. We invite you to read the Opinion Statement and remain at your disposal...
