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...