This Opinion Statement discusses the implications of the decision of the Court of Justice of the EU in the case of C-132/16 Iberdrola, and seeks to analyse why the right to deduct input tax should not be unduly restricted. CFE considers that input tax should be...
As the EU institutions are considering the policy priorities for the next mandate, CFE Tax Advisers Europe is taking the opportunity to set out the tax and professional affairs policy issues it identifies as significant concerning taxation and the future. Accordingly,...
The Global Tax Advisers Platform (“GTAP”) has published an Opinion Statement that sets out GTAP’s response to the OECD public consultation on the draft report on tax morale. GTAP welcomes the findings of the report that suggest a global policy course of action which...
CFE Tax Advisers Europe has published an opinion statement on the judgment of the Court of Justice of the European Union in Case C-382/16, Hornbach-Baumarkt, concerning the application of transfer pricing rules to transactions between resident and non-resident...
CFE has published an Opinion Statement that sets out CFE’s response to the OECD public consultation of 13 February 2019, outlining proposals on review of the international tax rules arising from the tax challenges of the digitalising economy. CFE strongly supports the...
