On February 16, 2016 the European Commission launched a public consultation to identify ways to make life easier for businesses experiencing problems with double taxation in the EU. Double taxation can occur when two or more tax jurisdictions impose comparable taxation on the same income or capital.

Pierre Moscovici, Commissioner for Economic and Financial Affairs, Taxation and Customs said: "It is clear that all companies – big and small – should pay their fair share of tax. But this also means that double-taxation for business should be avoided. We need to ensure that businesses in the EU are not faced with problems of this kind without being given the necessary tools to resolve them. Double or multiple taxation can deter businesses from taking full advantage of their right to operate freely across borders. That is why improving double taxation dispute resolution mechanisms is so important."

According to the European Commission previous studies have confirmed that current tools to tackle double taxation are not sufficient. The Commission also statest hat the problem has also been raised as part of the OECD's Base Erosion and Profit Shifting guidelines. In this context, the Commission intends to come forward with a legislative proposal to improve dispute resolution for double taxation later in 2016, as part of the European Commission’s Action Plan for Fair and Efficient Corporate Taxation presented in June 2015.

In this respect the European Commission has opened a public consultation. The public consultation will run until May 10, 2016.

The consultation document starts with providing some background information before the actual consultation starts. In this part a.o. the following subjects are discussed: 

·         An introduction

·         Recent developments

·         Why it matters?

·         Previous consultation and research

·         Why business focus?

·         Purpose of this consultation

·         Glossary

Then before one can provide its input, one has to provide information about itself.

Click here to be forwarded to the Consultation document. 

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