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....
On 7 April 2016, the European Commission has issued its Communication COM(2016)148 final “on an Action Plan for VAT – Towards a single EU VAT area – Time to decide” (in the following: Action Plan). The CFE welcomes this Communication on a European VAT...
On 25 May 2016, the CFE has addressed the members of the European Parliament´s Special Committee on Tax Rulings and other Measures similar in Nature or Effect (TAXE 2), commenting on the draft report (2016/2038(INI))1 by MEPs Jeppe Kofod and Michael Theurer. The...
Opinion Statement PAC 2/2016 and FC 8/2016. The role of tax advisers with regard to tax avoidance. Prepared by the CFE Fiscal and Professional Affairs Committees and submitted to the European institutions and the OECD in June 2016. DOWNLOAD
CFE is commenting on the proposal for a Fair Taxpayer Label for two reasons: – Tax advisers´ task is to ensure the respect of taxpayers´ rights. Depending on which criteria a taxpayer label would be based and by whom it would be awarded, there may be...
