Opinion Statement on the CJEU Case C-382/16 Hornbach (Transfer-Pricing/ Commercial Justification for Breach of the Arm’s Length Principle)

Opinion Statement FC 10/2018 on Tax Competition and Competitiveness

This Opinion Statement sets out CFE’s general views on tax competition and competitiveness. It was submitted to the EU Platform for Tax Good Governance in December 2018 in response to a European Commission Platform for Tax Good Governance discussion questionnaire on...