Consultation on Improving double taxation dispute resolution mechanisms
The European Commission seeks the views of all interested parties on how the current double taxation dispute resolution mechanisms operate and can be improved.
The current mechanisms (Mutual Agreement Procedure, Arbitration) are provided by the bilateral tax treaties entered into by Member States and, specifically, by the EU multilateral Arbitration Convention (i.e. Convention 90/436/EEC on the elimination of double taxation in connection with the adjustment of profits of associated enterprises). The scope of the Arbitration Convention is limited to transfer pricing and allocation of profits to Permanent Establishment.
Period of consultation
From 16.02.2016 to 10.05.2016
Objective of the consultation
The consultation is part of the work on implementing the June 2015 Action Plan for a Fair and efficient Corporate tax system in the European Union and focuses on improving the double taxation dispute resolution mechanism.
The general objective of the initiative is to create a more attractive investment and business environment and to achieve greater legal certainty at a time where recent significant changes to increase tax transparency and fight against tax fraud and tax evasion may contribute to an exponential increase of disputes.
This consultation aims at gathering all stakeholders' views in particular on:
How to submit your contribution
This is an open consultation seeking to capture the views and opinions of any interested persons (citizens, companies, NGOs, academics, local and other public authorities, international organisations, etc.).
View the consultation document
Consultation document (only for viewing)
Reference documents and other, related consultations
Directorate-General for Taxation and Customs Union
TAXUD-UNIT-D2ec [dot] europa [dot] eu (TAXUD-UNIT-D2[at]ec[dot]europa[dot]eu)
View the contributions
In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Transparency Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.
Contributions from Registered Organisations
Contributions from Public Authorities (e.g. International, European, national, regional)
Contributions from Non-Registered Organisations
Results of consultation and next steps
Received contributions will be published on the Internet. It is important to read the Specific Privacy Statement attached to this consultation for information on how your personal data and contribution will be dealt with.
- Publication date
- 16 February 2016
- Directorate-General for Taxation and Customs Union