The European Commission has launched a public consultation seeking views until 10 May 2016 on how the current double taxation dispute resolution mechanisms operate and how they can be improved.
The European Commission has launched a public consultation seeking views until 10 May 2016 on how the current double taxation dispute resolution mechanisms operate and how they can be improved.
The current mechanisms of mutual agreement procedure and arbitration are provided by the bilateral tax treaties entered into by member states and, specifically, by the EU multilateral Arbitration Convention. The Arbitration Convention is limited in scope to transfer pricing and the allocation of profits to permanent establishment. The project is part of the implementation of the Commission's Action Plan for Fair and Efficient Corporate Taxation, which was presented in June 2015. The Commission is seeking a wide range of views from businesses, civil society and other stakeholders as to the main approach to follow and the key measures for implementation. The Commission intends to present a legislative proposal later in 2016.
The European Commission has launched a public consultation seeking views until 10 May 2016 on how the current double taxation dispute resolution mechanisms operate and how they can be improved.
The European Commission has launched a public consultation seeking views until 10 May 2016 on how the current double taxation dispute resolution mechanisms operate and how they can be improved.
The current mechanisms of mutual agreement procedure and arbitration are provided by the bilateral tax treaties entered into by member states and, specifically, by the EU multilateral Arbitration Convention. The Arbitration Convention is limited in scope to transfer pricing and the allocation of profits to permanent establishment. The project is part of the implementation of the Commission's Action Plan for Fair and Efficient Corporate Taxation, which was presented in June 2015. The Commission is seeking a wide range of views from businesses, civil society and other stakeholders as to the main approach to follow and the key measures for implementation. The Commission intends to present a legislative proposal later in 2016.
