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Double taxation dispute resolution mechanisms in the European Union [EU Legislation in Progress]

Written by Cécile Remeur (2nd 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.

© eskay lim / Fotolia

Two scissors with the word tax on the wooden background

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.

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Proposal for a Council directive on double taxation dispute resolution mechanisms in the European Union
Committee responsible: Economic and Monetary Affairs (ECON) COM(2016) 686, 25.10.2016

2016/0338(CNS)

Consultation procedure – Parliament adopts only a non-binding opinion

Rapporteur:: Michael Theurer (ALDE, Germany)
Shadow rapporteurs:: Andreas Schwab (EPP, Germany)

Neena Gill (S&D, UK)

Pirkko Ruohonen-Lerner (ECR, Finland)

Miguel Crespo Urban (GUE/NGL, Spain)

Ernest Urtasun (Greens/EFA, Spain)

Barbara Kappel (ENF, Austria)

Next steps expected:: Vote in plenary

timeline step 5 on 7 voted in plenary

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The content of all documents (and articles) contained in this blog is the sole responsibility of the author and any opinions expressed therein do not necessarily represent the official position of the European Parliament. It is addressed to the Members and staff of the EP for their parliamentary work. Reproduction and translation for non-commercial purposes are authorised, provided the source is acknowledged and the European Parliament is given prior notice and sent a copy. Copyright © European Union, 2014. All rights reserved

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