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CFE opinion statement on tax advisers and avoidance

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The Confédération Fiscale Européenne (CFE), the umbrella body representing 32 tax professional organisations from 25 European countries, has published an opinion statement on the role of tax advisers with regard to tax avoidance. The statement notes that there is little practical guidance for tax advisers on their role in ‘promoting, implementing and preventing tax planning which may be deemed aggressive’, a notable exception being the UK’s rules on ‘professional conduct in relation to taxation’. The CFE also refers to the OECD’s 2008 ‘study into the role of tax intermediaries’, the recent ‘Model Taxpayer Charter’ and the European Parliament’s special committee reports on ‘tax rulings and other measures similar in nature or effect’, which outline some of the key issues.

The CFE’s statement considers the tasks of tax advisers, adherence with the law, respecting clients’ interests, cooperative compliance agreements and mandatory reporting rules. See

Issue: 1314
Categories: News