June 30, 2017 International Conference on "Growth and Taxes"
This event was jointly hosted by BIAC, ICC and BusinessEurope. CFE was also invited to share its experience within the field of Taxpayer rights. CFE President attended the conference as a keynote speaker for Session 3 which focused on Charter of Taxpayers' Rights: "As an increasing number of governments introduce recommendations from the BEPS proposals and unilateral tax measures, it is evident that tax compliance becomes more important, with increased reporting obligations and greater scrutiny thereof. Tax authorities and businesses work to find their footing in this post-BEPS implementation environment, and it appears ever more important to establish a mutual relationship of trust, respect and responsibility between tax payers and tax authorities. One instrument is a Cooperative Compliance Program (Session 2). This panel explores alternatively how a Charter of Tax Payers' Rights could be a useful tool to ensure that tax payers fulfil their obligations to the State. It also discusses how these obligations could be counter balanced by strengthening the rights of tax payers to the mutual benefit of both".
The conference's aim was to discuss tax policy issues with potential impact on cross border trade through reduction of double taxation, simplification of tax rules, enhancement of taxpayers' rights, promotion of growth oriented tax structures and increase of legal certainty. The event was an opportunity to continue raising awareness on this key topic and to promote the CFE Model Taxpayer Charter, within an outstanding panel of experts, including amongst others, representatives of OECD, UN, EU, professional associations.
EU Platform for Tax Good Governance
On June 15 CFE representatives to the Platform attended the meeting. The Agenda included for discussion the following topics: (i) update on external strategy, (ii) discussion on tax certainty (Commission report and presentation) and (iii) whistleblowers' protection. Three discussion papers were circulated for comment and discussion: (i) Discussion paper "Toolbox spill-over effects of EU tax policies on developing Countries", (ii) Discussion paper on whistleblowers and second EU consultation on this topic (deadline to provide comments: July 14) and (iii) Discussion Paper on Tax Certainty.
CFE Opinion Statement PAC 2/2017 on the protection of whistleblowers
In May 2017, the Professional Affairs Committee (PAC) of CFE adopted an Opinion Statement PAC 2/2017 on the European Commission public consultation on EU measures for protection of whistleblowers.
CFE Opinion Statement FC 4/2017 on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the EU
On May 23, 2017 the Council of the European Union (meeting of ECOFIN) agreed on a new system for resolving double taxation disputes within the EU. A final text was concluded on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union. CFE welcomes these developments. The Council will adopt the Directive once the European Parliament has given its opinion. Member States will have until June 30, 2019 to transpose the Directive into domestic law, for tax years starting on or after January 1, 2018.
CFE Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base (2CTB & 3CTB)
In May, the CFE Fiscal Committee (FC) issued an Opinion Statement FC 3/2017 on the proposals published by the EU Commission in October 2016 for a Common Consolidated Corporate Tax Base (the "Proposals"). The Proposals envisage the adoption of two Council Directives, the first introducing a common corporate tax base ("2CTB") and the subsequent directive implementing the consolidation element ("3CTB").
CFE ECJ Taskforce Opinion Statement ECJ-TF 2/2017
The CFE ECJ Taskforce published an Opinion Statement ECJ-TF 2/2017 on the judgment of the Court of Justice of the EU (CJEU) of December 21, 2016 in Joined Cases C-20/15 P and C-21/15 P, World Duty Free Group and Others, concerning the requirements of selective aid in the sense of Art. 107 TFEU.
Save-the-Date CFE 10th PAC Conference
The forthcoming CFE PAC Conference will be held in Prague, Czech Republic, on November 24, 2017.
This year's topic: Tax is Going Digital - Are Tax Advisers Ready
Speakers and program will be available soon.
AEDAF XXXII Congress
We are pleased to inform you that AEDAF Congress will be held on October 25 - 28 in Zaragoza (Spain). Both CFE Chair of the Fiscal Committee and CFE President have been invited to join a technical panel.