In a time of immense change in the international tax environment, CFE believes that tax certainty must become a priority of policy makers. The following Opinion Statement examines the importance of tax certainty through an analysis of the implications of tax...
The Opinion Statement concerns the Working Paper prepared by the European Commission (DG Taxud) regarding the creation of a so-called toolbox with which Member States would reference and consult when negotiating bilateral tax treaties with developing countries so as...
In four pending cases, the Court of Justice of the European Union will bring some clarification to the scope of the VAT exemption in Article 132 (1) (f) of Directive 2006/112/EC (The “VAT Directive”), commonly referred to as the “cost sharing associations exemption”....
The CFE welcomes the Commission’s proposals to expand and improve the mechanisms available to Member States to resolve double taxation disputes with the introduction of a Council Directive (the “Proposed Directive”). The CFE has also commented on this matter in the...
This is an Opinion Statement of the CFE Fiscal Committee, on the proposals published by the EU Commission in October 2016 re-launching the Common Consolidated Corporate Tax Base (the “Proposals”). The Proposals envisage the implementation of two Council Directives,...
