OECD BEPS project – joint opinion statements published

Issuing of opinions from the viewpoint of the tax adviser is a main tool to influence the debate. Cooperation between AOTCA and CFE resulted so far in 15 joint opinion statements. The OECD/G 20 BEPS Final Recommendations were  published in October 2015 and includes measures to improve the coherence of international tax rules in order to create a more transparent tax environment.

 

Joint Opinion Statements

FC 1/2015 and 10/2015 on artificial avoidance of permanent establishment status (BEPS Action7), January and June 2015

Opinion Statement FC 10/2015 on the revised OECD Discussion Draft on preventing the artificial avoidance of PE status (BEPS Action 7)

Opinion Statement FC 11/2015 on the revised OECD Discussion Draft on Preventing Tax Treaty Abuse (BEPS Action 6)

 

FC 2/2015 and 11/2015, follow up statements on tax treaty abuse (BEPS Action 6) January and June 2015

Joint Opinion Statement FC 2/2015 on the OECD Discussion Draft “Follow-up work on BEPS Action 6: Preventing treaty abuse”

Opinion Statement FC 11/2015 on the revised OECD Discussion Draft on Preventing Tax Treaty Abuse (BEPS Action 6)

 

FC 3/2015 on making dispute resolution more effective (BEPS Action14), January 2015

Joint Opinion Statement FC 3/2015 on making dispute resolution mechanisms more effective (BEPS Action 14)

 

 FC 8/2015 on strengthening CFC rules (BEPS Action 3) May 2015

Joint Opinion Statement FC 8/2015 on strengthening controlled foreign company rules (BEPS Action 3)

 

FC 7/2015 on mandatory disclosure rules (BEPS Action 12), April 2015

Joint Opinion Statement FC 7/2015 and PAC 1/2015 on Mandatory Disclosure Rules (BEPS Action 12)

 

FC 4/2016 on the Final BEPS Recommendations, October 2015

CFE/AOTCA Opinion Statement FC4/2016 on the Final BEPS Recommendations

 

FC 4a -4f/2016 on specifik BEPS Actions (BEPS Actions 1, 4, 5, 8-10, 12 and 14), October 2015

Opinion Statements FC 4a- 4f/2016 on specifik BEPS Actions (BEPS Actions 1, 4, 5, 8-10, 12 and 14)