Welcome to the CFE website
The International Tax Center (ITC) of the German Free State of Bavaria, created as a Platform for efficient international administrative cooperation in the field of taxation, would like to invite you to a discussion with representatives of the economy, sciences and the EU Commission on international cross-border tax audits, in the light of the recent developments on BEPS, Lux-Leaks and Panama Papers.
The event will take place on May 31st, 2016, at 6.15 p.m. at the Representation of the Free State of Bavaria to the EU.
The CFE is proud to announce the publication of the final version of the Model Taxpayer Charter. The Charter, which is based on good tax practice, strongly advocates a balanced approach between taxpayer rights and responsibilities.
Please find below our press release including the 10 fundamental principles.
The Charter and the Final Report can be accessed online: www.taxpayercharter.com
|Press Release_A Model Taxpayer Charter _Final Report 2016.pdf||335.94 KB|
|Fundamental Principles.pdf||221.9 KB|
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".
Please find below the CFE press release related to the awarding of the Albert J. Rädler Medal 2015:
|CFE Award Albert J Rädler Medal _ 2015.pdf||498.86 KB|
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.
It will be crucial for both companies and tax authorities to clearly understand the concepts, and how they interact, in order to ensure that reasonable transactions are not deemed to be abusive:
- What level of economic substance will be required and how will this be reflected in practical terms, so as to determine where the key economic activities are actually being performed?
- What is the difference, if any, between value creation and economic substance?
- How can the spirit of the law be understood and interpreted in a consistent way in a cross-border context?
- What is the relevance of contract law, legal terms and interpretation in the field of transfer pricing (e.g., comparability analysis): will the above aspects have to change?
- What are the implications for VAT? To be able to adapt successfully, taxpayers must be clear about the new rules.
Where traditional concepts are revised and tax rulings are under pressure, new ways of creating legal certainty and ensuring confidentiality must be explored.
Please find below the documents related to the Forum:
|CFE Forum 2016_programme.pdf||284.39 KB|
|List of Participants_CFE Forum 2016.pdf||311.99 KB|
|List of Speakers_CFE Forum 2016.pdf||655.6 KB|
|Introduction_Piergiorgio Valente.pdf||452.73 KB|
|Session I_Presentation_Ingo van Lishaut.pdf||1.03 MB|
|Session II_Presentation_Vanessa De Saint-Blanquat.pdf||376.99 KB|
|Session II_Presentation_Joachim Englisch.pdf||515.17 KB|
|Session II_Presentation_Martin Hess.pdf||323.03 KB|
|Session III_ Global Presentation.pdf||853.38 KB|
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.
The work is a collaboration of:
· AOTCA (Asia-Oceania Tax Consultants´ Association), representing 330,000 tax advisers from 20 professional bodies in 16 countries in the Asian-Pacific region;
· CFE (Confédération Fiscale Européenne), the European federation of tax advisers, representing more than 200,000 tax advisers from 26 professional bodies in 21 European countries; and
· STEP, representing more than 20,000 trust and estate practitioners in 95 countries.
The overriding purpose of the Charter is to foster a relationship of mutual trust, respect and responsibility between taxpayers and the State in order to reduce the cost of compliance, increase the quality and efficacy of willing compliance, and ensure that all taxpayers are treated equally, and without bias or preference. Care has been taken to strike a fair balance between rights and responsibilities to make the Charter acceptable and beneficial to both governments and taxpayers.The Model Taxpayer Charter can be accessed at www.taxpayercharter.com.The Charter was presented at the CFE PAC Conference in Amsterdam on the same day, titled "Big Data - a threat to taxpayer rights?".Please find below a Press Release as well as translations into several languages: