EUROPEAN DIRECT TAX

The European Direct Tax Committee covers income-based tax aspects of European operations, including tax treaty matters, and develops the Institute’s positions and submissions to taxing authorities in European countries, as well as the European Union and OECD.

On June 29, 2016, TEI filed a comment letter with the OECD regarding its request for input on Development of a Multilateral Instrument to Implement the Tax Treaty related BEPS Measures …
On February 2, 2016, Tax Executives Institute submitted comments with HM Revenue & Customs, the revenue authority in the United Kingdom, regarding a proposal in the UK government's Finance Bill…
On January 7, 2016, Tax Executives Institute filed comments with the European Commission regarding the Commission's "re-launch" of its common consolidated corporate tax base (CCCTB) proposal.…
On October 14, 2015, Tax Executives Institute filed comments with HM Revenue & Customs, the revenue authority in the United Kingdom, regarding its consultation on Improving Large Business…
On June 17, 2015, TEI submitted comments on the OECD revised discussion draft on BEPS Action 8: Hard-to-Value Intangibles. The Institute's comments focused on the need to limit the use of ex…
On June 16, 2015, TEI submitted comments on the OECD revised discussion draft on BEPS Action 6: Prevent Treaty Abuse. The Institute's comments focused on the need for certainty in the determination…
On May 28, 2015, TEI submitted comments on the OECD BEPS discussion draft Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs). The…
On May 28, 2015, TEI submitted comments on the OECD revised discussion draft on BEPS Action 7: Preventing the Artificial Avoidance of PE Status. The Institute's comments focused on the need for…
On April 30, 2015, TEI submitted comments on Action 3: Strengthening CFC Rules of the OECD’s BEPS project.  The Institute’s comments focused on the need for the OECD to recommended consistent…
On April 29, 2015, TEI submitted comments regarding Action 12:  Mandatory Disclosure Rules of the OECD’s BEPS project.  The Institute recommended that the OECD adopt an objective, uniform,…
On February 19, 2015, TEI submitted comments to the OECD’s Forum on Harmful Tax Practices regarding the modified nexus approach to preferential intellectual property tax regimes under BEPS Action 5.…
On January 15, 2015, TEI submitted comments to the OECD on its Public Discussion Draft regarding BEPS Action 14: Make Dispute Resolution Mechanisms More Effective. TEI’s comments emphasized the…
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