Double taxation dispute resolution mechanisms in the European Union

At a Glance 27-06-2017

Double taxation is a consequence of countries' individual rights to impose taxes. It arises when a taxpayer's situation crosses borders, and constitutes a tax obstacle generating costs and administrative burdens. The Commission's corporate tax reform package includes a proposal aimed at remedying the shortcomings of the current mechanism. A draft legislative resolution on the proposal is on the agenda of the Parliament's July plenary session.