The CFE has read with interest the content of the consultation document “Consultation on Improving Double Taxation Dispute Resolution Mechanisms” and the Action Plan of 17 June 2015 “a Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for...
Since 2014, the CFE and AOTCA have released 17 Opinion Statements on BEPS Actions (seven as joint Opinion Statements and ten as CFE Opinion Statements). This Opinion Statement contains CFE´s and AOTCA´s key messages on all 15 BEPS Actions. It is being released...
This Opinion Statement relates to the European Commission´s proposal for a Council Directive laying down rules against tax avoidance that directly affects the functioning of the internal market (COM(2016) 26 Final) of 28 January 2016 (in the following: the proposal,...
This is an Opinion Statement of the CFE Fiscal Committee, responding to the European Commission´s public e-consultation on a re-launch of the Common Consolidated Corporate Tax Base (CCCTB, in the following: 3CTB), conducted between October 2015 and January 2016. In...
