This Opinion Statement by the CFE Fiscal Committee relates to the OECD discussion draft “BEPS Action 2: Branch Mismatch Structures” (hereinafter the “Discussion Draft”), released for public consultation on 22 August 2016 as a follow-up to the Action 2: 2015 Final...
This Opinion Statement relates to the OECD Discussion Draft “Additional guidance on the attribution of profits to permanent establishments” released on 4 July 2016 on BEPS Action 7 (“Preventing the artificial avoidance of permanent establishment status”)....
This Opinion Statement relates to the OECD Discussion Draft “Revised Guidance on Profit Splits” on BEPS Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”), released on 4 July 2016, and follows up on CFE’s previous...
Opinion Statement PAC 4/2016 on the Regulation of cross-border professional services supplementing the CFE response to the electronic consultation on the proposal to introduce a Services Passport and address regulatory barriers in the construction and business...
This Opinion Statement by the CFE Fiscal Committee relates to the OECD Discussion Draft “BEPS Action 4: Elements of the Design and Operation of the Group Ratio Rule (hereinafter the “Discussion Draft”), released for public consultation on 11 July 2016....
