Determining the nature of a transaction is one of the most important steps when determining the VAT treatment of supplies, including how the place of supply rules operate. It is only after the nature of a supply has been determined, including determining whether a...
CFE Tax Advisers Europe, the leading body representing European tax institutes and associations of tax advisers, has published an Opinion Statement responding to the European Commission’s public consultation on current VAT rules for insurance and financial...
CFE takes note of the Digital Levy Roadmap and the public consultation published by the European Commission, and is pleased to have the opportunity to comment on the Roadmap. CFE notes that at the time of this statement being issued, in April 2021, international...
CFE Tax Advisers Europe, the leading body representing European tax institutes and associations of tax advisers, notes the European Commission roadmap on reform of professional services of March 2021 and welcomes the opportunity to comment. Limiting our comments to...
CFE takes note of the blueprints for Pillar 1 (review of profit allocation and nexus rules to reflect digital business models) and Pillar 2 (global anti-base erosion rules for a minimum effective taxation rate) published by the OECD Secretariat in October 2020...
