This is a joint Opinion Statement of the Asia-Oceania Tax Consultants´ Association (AOTCA) and the Confédération Fiscale Européenne (CFE), the European federation of tax advisers, responding to the OECD discussion draft on BEPS Action 3 (Strengthening CFC Rules) of 3...
This is a joint Opinion Statement of the Asia-Oceania Tax Consultants´ Association (AOTCA) and the Confédération Fiscale Européenne (CFE), the European federation of tax advisers, responding to the OECD discussion draft on BEPS Action 12 (Mandatory disclosure rules)...
The following comments relate to the OECD’s Public Discussion Draft “BEPS ACTION 14: Make Dispute Resolution Mechanism More Effective” (hereinafter “OECD Report”), published on 18 December 2014. We invite you to read the Opinion Statement and remain at your disposal...
The following comments relate to the OECD’s Public Discussion Draft “Follow‐up work on BEPS Action 6: Preventing Treaty abuse” (hereinafter: Discussion Draft) of 21 November 2014. This Discussion Draft follows up on the OECD Discussion Draft of 14 March 2014 on the...
The following comments relate to the OECD’s Public Discussion Draft “Preventing the Artificial Avoidance of PE Status” (hereinafter: Discussion Draft), published on 31 October 2014, relating to Action 7 of the OECD/G20 BEPS (base erosion and profit shifting) Action...
