Opinion Statements

ETAF critical statement on the EP study on the regulation of intermediaries

On 15 September 2022, ETAF sent a critical statement to FISC MEPs on the study they requested on the “Regulation of Intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU”.

ETAF feedback to the European Commission consultation on DEBRA

On 27 July 2022, ETAF responded to the European Commission consultation on the Proposal for a Council Directive laying down rules on a debt-equity bias reduction allowance and on limiting  the deductibility of interest for corporate income tax purposes (DEBRA).

ETAF responded to the European Commission consultation on an EU framework for withholding taxes

On 23 June 2022, ETAF responded to the European Commission consultation on an EU framework for withholding taxes.

ETAF responded to the European Commission consultation on VAT in the digital age

On 4 May 2022, ETAF responded to the European Commission consultation on VAT in the digital age.

ETAF feedback to the European Commission on the UNSHELL Directive

On 22 December 2021, the European Commission presented a proposal for a Directive laying down rules to prevent the misuse of shell entities for tax purposes (UNSHELL) and amending Directive 2011/16/EU. The proposal seeks to create a new minimum economic substance test, organized in several steps, to help Member States identify undertakings that do not perform any actual economic activity and that can be misused for tax avoidance or evasion purposes.

ETAF feedback to the European Commission on the Implementing Directive for Pillar II

On 22 December 2021, the EU became the first jurisdiction to start the legislative process for the transposition of the so-called Pillar II of the OECD agreement to reform the international tax system, i.e. the minimum 15% effective tax rate for large multinational enterprises (MNE). From the very beginning, the European Tax Adviser Federation (ETAF) supported this initiative. On 18 March 2022, ETAF sent a feedback to the European Commission on the proposed Directive.

ETAF position on the European Commission's anti-money laundering package 2021

On 20 July 2021, the European Commission published a comprehensive legislative package to combat money laundering and terrorist financing (AML/CFT) with a total of four legislative proposals. The European Tax Adviser Federation (ETAF) generally welcomes and supports the effort of the European Commission  to replace the existing patchwork of different regulations in Europe by common rules but outlines that these new measures must take place under consideration of the different national structures, legal cultures and the existing diversity of professional law in Europe.

ETAF reacts to an own initiative report of the EP on the obstacles to the Internal Market

In June 2021, the European Parliament (EP) published an own-initiative report on the non-tariff and non-tax related obstacles within the Internal Market. The European Tax Adviser Federation (ETAF) sent a letter to MEPs.

Strengthening Tax Compliance in Europe – The contribution of tax advisers to a better Tax Compliance in Europe

The European Tax Adviser Federation (ETAF) would like to draw attention to the specific function of tax advisers in Europe, in relation to the "Action Plan to fight tax evasion and make taxation simple and easy" that the European Commission is going to publish in summer,

ETAF answers to the OECD Consultation on the Secretariat Proposal for a “Unified Approach” under Pillar One

The European Tax Adviser Federation thanks the OECD for the opportunity to comment on the roadmap Secretariat Proposal for a “Unified Approach” under Pillar One.

ETAF feedback to the European Commission on the draft Implementing Regulation laying down standard Rules of Functioning for the Advisory Commission in the framework of the Tax dispute resolution mechanism

The European Tax Adviser Federation (ETAF) welcomes the intention of the European Commission to streamline procedures and harmonize documents concerning the rules of functioning of tax dispute resolution between Member States.