In our response, we state that current dispute resolution mechanisms available in the EU are not sufficient. Double taxation can create barriers for cross-border business, drive away external investment, and have a long term detrimental effect on economic growth.

The main objectives of improving the double taxation disputes should be to ensure access to an effective resolution mechanism for all cases of double taxation, to reduce the costs and the time spent on disputes and, thereby, to contribute to a business friendly environment.

We support the exploration of options based on existing mechanisms (such as the EU arbitration convention). However, only by developing a comprehensive new EU legislative tool the general objectives of scope, enforceability and efficiency of the dispute resolution mechanism can be met.

Related documents:
 The Federation’s response to EC’s consultation Improving double taxation dispute resolution mechanisms
 Additional comments on the EC’s consultation Improving double taxation dispute resolution mechanisms
   EC’s consultation Improving double taxation dispute resolution mechanisms