Written by Cécile Remeur (1st edition),
Double taxation happens when two (or more) tax jurisdictions impose comparable taxes on the same cross-border taxable event. This can happen since taxation is a sovereign right for individual countries.
The proposal for a directive on double taxation dispute resolution mechanisms in the European Union is instrumental to reducing compliance costs and administrative burdens. It contributes to the broader objective of building a deeper and fairer internal market as well as a fair and efficient corporate tax system in the European Union. The proposal builds on the Union Arbitration Convention, which needs to be updated to improve the existing mechanisms and make them fit the current global tax environment better. This will be done by adding a limited number of rules, and ensuring coordination within the European Union.
- February 2017: Double taxation dispute resolution mechanisms in the European Union (1st edition)
|Proposal for a Council directive on double taxation dispute resolution mechanisms in the European Union|
Economic and Monetary Affairs (ECON)
Michael Theurer (ALDE, Germany)
Andreas Schwab (EPP, Germany)
Anneliese Dodds (S&D, UK)
Pirkko Ruohonen-Lerner (ECR, Finland)
Miguel Crespo Urban (GUE/NGL, Spain
Consultation procedure – Parliament adopts only a non-binding opinion)
|Next steps expected:||Publication of draft report|