Opinion Statement CFE 5/2025 on the OECD Consultation on the Global Mobility of Individuals

by brodiemcintosh | Dec 19, 2025

The OECD has launched a public consultation on the tax challenges arising from the increasing global mobility of individuals, including cross-border remote working, short-term assignments, and highly mobile professionals. The consultation seeks stakeholder input on...

Opinion Statement CFE 4/2025 on Technical Simplification of EU’s Anti-Tax Avoidance Directive

by brodiemcintosh | Dec 12, 2025

CFE Tax Advisers Europe has prepared an Opinion Statement concerning potential technical simplification of the EU Anti-Tax Avoidance Directive (ATAD). CFE welcomes the Commission’s focus on simplification and supports the objectives set out in the Council Conclusions...

Opinion Statement ECJ 4/2025 on the exemption of inbound dividends from non-corporate taxes under the Parent-Subsidiary Directive in the Decision of the CJEU in Joined Cases C-92/24 – C-94/24, Banca Mediolanum

by brodiemcintosh | Dec 4, 2025

CFE Tax Advisers Europe’s ECJ Task Force has issued an Opinion Statement on the judgment delivered on 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24), in which the CJEU examined whether the exemption for inbound dividends under Article 4(1)(a) of...

Opinion Statement FC 3/2025 on the European Commission Consultation on VAT Rules Applicable to the Travel and Tourism Sectors

by brodiemcintosh | Oct 17, 2025

CFE Tax Advisers Europe has submitted an Opinion Statement in response to the European Commission’s public consultation concerning the VAT rules applicable to the travel and tourism sector, in particular the Tour Operators’ Margin Scheme (TOMS). CFE is of the view...

Opinion Statement ECJ 3/2025 on withholding taxes, losses and territoriality in the decision of the CJEU in Case C-601/23, Credit Suisse Securities (Europe) Ltd

by brodiemcintosh | Oct 8, 2025

CFE Tax Advisers Europe’s ECJ Task Force has issued an Opinion Statement on Case C-601/23, Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia, in which the Court of Justice of the EU examined whether the denial of a withholding tax refund to a...