Organised by the Malta Institute of Taxation under the Patronage of Hon. Minister for Finance and Hon. Shadow Minister for Finance
The CFE has awarded the Albert J. Rädler Medal 2015 to a graduate from Tilburg University for her master´s thesis on "Incentives and Disincentives of Profit Shifting in Developing Countries".
The finalisation of the BEPS project has provided governments with materials, tools and blueprints for reapplying the basic principles of international taxation like economic substance, permanent establishment and value creation. Yet it is far from clear how this large-scale project should be implemented: how to shape the new provisions so that they are fit for purpose? How can the implementation effort be coordinated internationally and achieve its political objectives? And how can one assure that the reconstruction does not lose sight of the taxpayers who are going to be subject to this new regime.
On 13 November 2015, the CFE, together with two other international professional bodies of tax advisers, together representing more than 500,000 tax advisers worldwide, presented their joint proposal for a Model Taxpayer Charter.