These publications cover the following:
IFRS9, CRS, FINREP, ATAD, FATCA, QI, CCCTB and related actions
EBF POSITION PAPERS BEFORE JANUARY 2017
- 25/10/2016 – EBF comments on the EBA consultation paper (CP): draft guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses
- 26/08/2016 – EBF comments to IRS and US Treasury Dept regarding the implementation of Section 871(m) and related QDD program
- 26/08/2016 – EBF letter to IRS regarding technical issues in complying with the proposed QI Agreement (IRS Notice 2016-42)
- 26/05/2016 – EBF letter to ESMA_IFRS 9 pre-transition disclosures
- 20/05/2016 – EBF letter to Commissioner Moscovici on the proposed Anti-Tax Avoidance Directive
- 21/04/2016 – EBF comments on the Proposed Anti-Tax Avoidance Directive
- 15/03/2016 – EBF comments on the EBA Consultation paper on Draft Implementing Technical Standards (ITS) amending Commission Implementing Regulation (EU) 680/2014 on supervisory reporting of institutions with regard to financial reporting (FINREP) following the changes in the International Accounting Standards (IFRS 9)
- 02/03/2016 – EBF letter to IRS_Practical issues in complying with FATCA and the QI Agreement
- 02/03/2016 – EBF letter to IRS on Elimination of Automatic Extension to file Certain Forms
- 08/01/2016 – EBF submission on the European Commission’s public consultation on the re-launch of the Common Consolidated Corporate Tax Base (CCCTB)
- 21/12/2015 – Letter to G20 Finance Ministers: Implementation of the Common Reporting Standard in Early Adopter jurisdictions
- 22/10/2015 – EBF Comment Letter on the IASB Exposure Draft ‘Conceptual Framework for Financial Reporting’
- 30/07/2015 – Letter to IRS on FATCA – Request for transitional measures applicable to Financial Institutions established in jurisdictions that are considered as having an IGA in effect but have not yet adopted implementing legislation
- 24/07/2015 – High level letter to G20 finance ministers on Early adoption of Common Reporting Standard
- 18/06/2015 – EBF comments on the OECD revised discussion draft on BEPS Action 6: Preventing treaty abuse
- 12/06/2015 – EBF comments on the OECD revised discussion draft on BEPS Action 7 “Preventing the artificial avoidance of PE status”
- 04/05/2015 – EBF letter to IRF on Limited Foreign Financial Institution status
- 18/03/2015 – EBF response to the IASB proposed amendments to IAS 7 Statement of Cash Flows
- 23/02/2015 – EBF comment letter on the OECD International VAT/GST Guidelines on Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles
- 09/02/2015 – EBF comments on the OECD Discussion Draft on BEPS Action 4: Interest Deductions and Other Financial Payments
- 14/01/2015 – EBF comments on the OECD Discussion Draft on BEPS Action 10: low value-adding intra-group services
- 14/01/2015 – EBF comments on the OECD Discussion Draft on BEPS Action 6: Preventing Treaty Abuse
- 20/10/2014 – EBF response to the IASB discussion paper on accounting for Dynamic Risk Management: a portfolio revaluation approach to Macro Hedging
- 15/09/2014 – EBF letter to G20 finance ministers on Automatic Exchange of Information
- 18/08/2014 – EBF comments on EFRAG’s proposal to enhance IFRS quality control
- 09/07/2014 – EBF event ‘IFRS at crossroads’ underlines need for public and private sector to cooperate on implementation
- 02/07/2014 – EBF letter to G20 on Data protection, legal and constitutional aspects of Automatic Exchange of Information
- 27/05/2014 – EBF comment letter on EFRAG’s Research Paper: The role of the business model in financial statements
- 21/05/2014 – EBF letter to OECD on the Common Reporting Standard’s Commentary
- 05/05/2014 – EBF letter to OECD on BEPS Discussion Draft on Hybrid Mismatch Arrangements
- 24/02/2014 – EBF comment letter on BEPS Action Plan
- 20/01/2014 – EBF letter on AEOI to the EU’s Finance Ministers in the G5, G20, Commisionner Semeta & OECD
- 14/01/2014 – EBF Response to the IASB Discussion Paper: Conceptual Framework
- 18/12/2013 – EBF letter to Commissioner Barnier on Authorisation of IFRS use for annual accounts of listed and non-listed banks and IFRS interpretations by local authorities
- 15/10/2013 – EBF letter on the ESMA Consultation: ESMA Guidelines on Enforcement of Financial Information
- 16/09/2013 – EBF letter on the EFRAG Bulletin ‘The Role of the Business Model in Financial Reporting
- 11/09/2013 – EBF letter on the IASB Exposure Draft – Leases
- 08/07/2013 – EBF letter on the IASB Exposure Draft – Financial Instruments: Expected Credit Losses
- 24/06/2013 – EBF comments on the EBA consultation paper proposing draft its on supervisory reporting on forbearance and non-performing exposures
- 30/05/2013 – EBF letter on FASB Exposure Document Financial Instruments: Credit losses
- 25/07/2013 – EBF comments on OECD & Commission’s questions on automatic exchange of information
- 14/06/2013 – EBF position on FATCA XML Schema and User Guide
- 23/05/2013 – European Industry Associations joint letter on the detrimental effects of the FTT
- 14/05/2013 – EBF response to the OECD Consultation on the OECD International VAT/GST Guidelines
- 22/04/2013 – EBF Key Information Document Financial Transaction Tax
- 15/04/2013 – EBF letter to Mr Karas on Capital Requirements Directive – Country-by-Country Reporting
- 11/04/2013 – Joint statement in view of the EP JURI vote on the draft report on the proposed Regulation on Audit
- 03/04/2013 – EBF response to the IASB Exposure Draft Classification and Measurement: Limited Amendments to IFRS 9
- 01/03/2013 – EBF – AFME comments on mandatory audit firm rotation requirement under the European Statutory Audit Directive
- 27/02/2013 – EBF letter on the EFRAG draft comment letter on the impact of the Review Draft general hedge accounting on macro hedge accounting
- 11/01/2013 – Joint letter EBF-EACB-ESBG on Revision of 4th and 7th Accounting
- 21/12/2012 – EBF response to the IFRS Foundation Proposal to Establish an Accounting Standards Advisory Forum
- 10/12/2012 – EBF reflections on the European Financial Transaction Tax
- 16/11/2012 – EBF comments on the Review Draft Standard on General Hedges
- 16/11/2012- EBF comments on the IASB Impairment project
- 15/10/2012 – BRUEGEL-IMF Workshop on financial sector tax – Taxes on balance sheets
- 08/06/2012 – Joint letter to EU Presidency on the European Commission Proposals for a Directive and Regulation on VAT treatment of insurance and financial services
- 07/05/2012 – EBF – IIB joint letter to US Treasury on Proposed Regulations Under FATCA
- 04/05/2012 – Joint letter to EU Presidency on the European Commission’s proposal to reform the VAT rules
- 02/04/2012 – EBF letter to EU on its Report on the proposed FTT Directive
- 13/03/2012 – Danish Presidency Report of proposed FTT Directive
- 03/07/2012 – EBF letter to the Basel Committee on the interaction of developments in the regulatory and accounting frameworks
- 03/07/2012 – EBF letter to IASB on Issues of concerns development IFRS9
- 08/06/2012 – EBF comments on the Audit Legislative Proposals
- 26/03/2012 – EBF – AFME response to consultation paper on draft I.T.S. on supervision reporting requirements for institutions
- 26/03/2012 – EBF response to ESMA Consultation Paper – Considerations of materiality in financial reporting
- 19/03/2012 – EBF response to the IASB Exposure Draft on Investment Entities
- 30/11/2011 – EBF response to the IASB Request for Views on the Agenda Consultation 2011
- 24/10/2011 – EBF – EFAMA joint letter on VAT
- 21/10/2011 – EBF response to the IASB Exposure Draft of proposals to adjust the mandatory effective date of IFRS 9 Financial Instruments
- 20/09/2011 – EBF response to the Polish Presidency
- 31/05/2011 – EBF comments on the new Hungarian Presidency’s texts on VAT Treatment of Insurance and Financial Services
- 26/05/2011 – EBF comments on the European Commission Green Paper on the Future of VAT: Towards a Simpler, more Robust and Effective VAT System
- 19/04/2011 – EBF comments on the European Commission’s Consultation Paper on Financial Sector Taxation
- 28/04/2011 – EBF comment letter on the IASB Exposure Draft: Offsetting Financial Assets and Financial Liabilities
- 01/04/2011 – EBF comment letter on the Impairment Supplementary Document
- 09/03/2011 – EBF comment letter on the hedge accounting exposure draft
- 02/02/2011 – EBF position on IASB Request for views on Effective Dates and Transition Methods
- 12/01/2011 – EBF position on the current debate on the VAT treatment of insurance and financial services
