taxation engagement

tax adviser | tax consultant | tax counsel

Mission for the Consolidation of Peace in Central Africa | MICOPAX [Abbr.]

EU Security Sector Reform Advise and Assist Team | European Union Advisory Mission in support of Security Sector Reform in Iraq | EUSSR A&A Team | EUAM Iraq [Abbr.]

tax consultant [ tax adviser ]

Commission on World Mission and Evangelism of the World Council of Churches [ CWME | International Missionary Council ]

tax consultant | tax adviser | tax advisor

tax expert [ income tax expert | tax professional | tax specialist | tax practitioner | income tax specialist ]

advise on tax plans | give recommendations on tax planning | advise on tax planning | counsel on tax planning

management consulting engagement | consulting engagement

On 22 July 2014, the Council adopted Decision 2014/486/CFSP (1) on the European Union Advisory Mission for Civilian Security Sector Reform Ukraine (EUAM Ukraine).

33. Stresses the crucial role of large accounting firms, including the ‘Big Four’, in the design and marketing of rulings and tax avoidance schemes that exploit mismatches between national legislations; stresses that those firms, which seem to derive a considerable amount of their revenue from tax services, to dominate most Member States’ auditing markets and to prevail in global tax advising services, constitute a narrow oligopoly; considers that such a situation cannot continue without damaging the functioning of the single market in the fields of activity of the ‘Big Four’; draws attention to the conflict of interest resulting from ...[+++] the juxtaposition, within the same firms, of tax advice and consulting activities intended, on the one hand, for tax administrations and, on the other, for MNCs’ tax planning services, which exploit the weaknesses of national tax laws; takes the view that good practices in this respect must be promoted and that existing codes of conduct should be improved; questions, nevertheless, the effectiveness of corporate codes of conduct and corporate social responsibility policies in tackling this issue; underlines the fact that tax rulings have become, in the EU and worldwide, a common business practice, not only in order to obtain legal certainty or advantageous tax deals, but also in cases where legislative provisions do not allow any room for interpretation; is concerned by estimations from the tax advice industry that a mere 50 % chance of being lawful is sufficient for a tax planning scheme to be recommended to clients ;

Having regard to Council Decision 2014/486/CFSP of 22 July 2014 on the European Union Advisory Mission for Civilian Security Sector Reform Ukraine (EUAM Ukraine) (1), and in particular Article 4 thereof,

Does Article 5 of Directive 2005/36/EC (1) preclude a restriction of the freedom to provide services in a case where a tax consultancy company formed in accordance with the law of a Member State prepares in the Member State of its establishment, where tax consultancy work is not regulated, a tax return for a recipient of services in another Member State and sends it to the tax authority, and national provisions in that other Member State require that a tax consultancy company be recognised as authorised to provide professional assistance in tax matters and that the tax advisers managing the company must act autonomously?