Taxation & Accounting
EFAMA discusses all relevant tax topics with importance to the European asset management industry, such as Tax transparency packages or EU FTT, OECD topics including several actions inserted in the Base Erosion and Profit Shifting (BEPS) project, and all kinds of national developments in case they have an impact on regulated EU investment funds. The focus lays on mainstream funds but we may discuss alternative investment fund tax-related issues, if they are of broad relevance.
EFAMA comments on DAC6 - administrative cooperation in direct taxation
EFAMA’s comments on IASB’s Discussion Paper regarding Financial Instruments with Characteristics of Equity
EFAMA response to the OECD on BEPS Action 6 – 17 June 2015
EFAMA welcomes the opportunity to comment on the Revised Discussion Draft "BEPS Action 6: Prevent Treaty Abuse" issued on 22 May 2015.
The DEBRA Proposal and the Savings and Investment Union Action Plan
This article was first published in the 23rd edition of the Fact Book on 24 June 2025.
Council of the EU votes to improve withholding tax rules
A significant step forward taken to remove tax barriers to the CMU
OECD Progress Report "Amount A of Pillar One"
EFAMA welcomes the OECD's work on Schedule C: Exclusion of Revenues and profits from Regulated Financial Services from the scope of Pillar One, in particular the amendments to the definition of “Asset Manager", licensing asset management as a business, the level of regulaton and the activities list.
EFAMA Annual Report 2008
EFAMA Annual Report 2007
