by brodiemcintosh | Jul 7, 2025
The OECD/G20 Inclusive Framework is currently undertaking a stocktake exercise to examine research and evidence on the economic and behavioural impacts of the BEPS Project, both in aggregate and for each of the 15 Actions. A report will be published ahead of the...
by brodiemcintosh | Jun 6, 2025
CFE Tax Advisers Europe has published an Opinion Statement calling for a temporary pause in the application of the extra-territorial rules under the EU Minimum Tax Directive—specifically the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR)—on the...
by brodiemcintosh | Mar 7, 2025
The CFE has issued an Opinion Statement prepared by the CFE Indirect Taxes Subcommittee on the VAT treatment of chain transactions involving imports into the EU. Import chain transactions are amongst the most commonly occurring business transactions for the EU as an...
by brodiemcintosh | Jul 12, 2024
CFE Tax Advisers Europe has published an Opinion Statement concerning the EU Commission evaluation of the Directive on Administrative Cooperation in the field of taxation in The European Union Union (“DAC” – Directive 2011/16/EU). The EU Directive on...
by brodiemcintosh | Jun 24, 2024
CFE Tax Advisers Europe has issued an Opinion Statement on evidence to support transport organised by the customer under Article 138 of the VAT Directive, specifically, on the term “the Supplied Goods Dispatched or Transported to a Destination Outside the Respective...
