The European Commission has launched a consultation to review the implementation of the Directive on Tax Dispute Resolution Mechanisms or DRM (Directive (EU) 2017/1852). New rules came into force on 1 July 2019 that sets out the EU’s framework to help resolve cross-border tax disputes in relation to double taxation which occurs when two or more countries claim the right to tax the same income or profits of a company or person, which can happen, for example, due to a mismatch in national rules or different interpretations of the transfer pricing rules in a bilateral tax treaty.
The European Commission has launched a consultation to review the implementation of the Directive on Tax Dispute Resolution Mechanisms or DRM (Directive (EU) 2017/1852). New rules came into force on 1 July 2019 that sets out the EU’s framework to help resolve cross-border tax disputes in relation to double taxation which occurs when two or more countries claim the right to tax the same income or profits of a company or person, which can happen, for example, due to a mismatch in national rules or different interpretations of the transfer pricing rules in a bilateral tax treaty.
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