Publication, 13 December 2005

National tax legislations on CFCs imposes upon a company resident in a member state a tax charge for the profits of its subsidiaries which are resident in another member state and subject to a lower level of taxation. Ahead of the hearing of the European Court of Justice (ECJ) in the Cadbury-Schweppes case, due to take place on 13 December 2005, FEE has published a number of observations regarding Controlled Foreign Company (CFC) legislation in Europe. FEE questions whether such legislations are consistent with the principles of articles 43, 49 and 56 of the EC Treaty. The publication is available in electronic format only. Observations on ECJ Pending Case C –196/04
Publication, 25 November 2005

Good Practice in Tackling External Fraud
Publication, 2 November 2005

FEE Guide – How SMEs can reduce the risk of fraud
Publication, 24 October 2005

Analysis of Responses to FEE Discussion Paper on the Auditor’s Involvement with the New EU Prospectus Directive
Publication, 11 October 2005

Analysis of Responses to FEE Discussion Paper on Reporting Issues in relation to Endorsed IFRS and Possible Implications for the Audit Report
Publication, 30 June 2005

Assurance for a Sustainable Supply Chain
Publication, 20 May 2005
Annual Report 2004
Publication, 29 April 2005

Comfort Letters Issued in relation to Financial Information in a Prospectus
Publication, 21 April 2005

Proposal to Amend the Fourth and Seventh Directives
Publication, 21 April 2005

Proposal to Amend the Fourth and Seventh Directives
Publication, 13 April 2005

Reporting Issues Related to Endorsed IFRS
Publication, 13 April 2005

Reporting Issues in Relation to Endorsed IFRS and Possible Implications for the Audit Report