The European Commission’s Proposal for Double Taxation Dispute Resolution: Turning the Tide?

Journal
Debelva, F.; Luts, J.
European Union
Bulletin for International Taxation 2017 (Volume 71), No. 5
PriceUSD 45

The European Commission has recently published its proposal for a Council Directive on double taxation dispute resolution mechanisms. In this article, the authors conclude that, on balance, the Proposal is a welcome first step towards improving the position of the taxpayer in cross-border double taxation disputes.