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EU Parliament report on double taxation dispute resolution

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The EU Parliament’s committee on economic and monetary affairs has issued its report on the Commission’s proposal for a directive on double taxation dispute resolution mechanisms in the EU. The Commission published its proposal on 25 Oct 2016, as part of the latest corporate tax reform package. The committee’s report suggests a number of amendments, including:

  • when a taxpayer submits a complaint requesting resolution of a double taxation dispute, sanctions should not be imposed on the taxpayer in relation to the same matter until a binding decision is taken;
  • in addition to publishing at least an abstract of the final decisions by competent authorities, the Commission should make this information available on a centrally managed webpage for the benefit of all taxpayers; and
  • the Commission should review application of the directive after five years with regard to the possible extension of its scope to cover all double taxation situations, such as indirect taxes, personal income taxes, inheritance taxes and taxation of occupational pensions.