Improving double taxation dispute resolution mechanisms

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Opinjoni tal-KESE: Improving double taxation dispute resolution mechanisms

Key points:

The EESC

  • welcomes the Commission proposal for a Council Directive to improve double taxation dispute resolution mechanisms in the EU.
  • agrees with the Commission that double taxation is one of the biggest tax obstacles to the Single Market.
  • recognises that eliminating double taxation is not by itself sufficient to create a level playing field in the area of taxation.
  • is pleased that the proposed directive adds targeted enforcement blocks to address the main identified shortcomings in the Union Arbitration Convention.
  • also welcomes the flexibility provided to Member States to agree bilaterally on a case by case basis to alternative dispute resolution mechanisms.
  • would like to stress the urgency of implementing this proposal.

Downloads

Faster EU solution for double taxation disputes (Europa Portalen - 28.2.2017)

Comment of the rapporteur Andersson

Double taxation dispute proposal is a top priotrity (Financial Times - 6.4.2017)