The Commission’s Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the Final Hurdle of Juridical Double Taxation within the European Union?

Cerioni, L.

The Commission’s Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the Final Hurdle of Juridical Double Taxation within the European Union?

Journal

Author

Cerioni, L.

Country

European Union

Published Date

7 April 2017

Issue

European Taxation 2017 (Volume 57), No. 5

DOI

https://doi.org/10.59403/yeffyx

Document

Go to Tax Research Platform

This article examines the Commission’s proposal for a Directive on Double Taxation Dispute Resolution Mechanisms, highlighting interpretative issues that arise from its wording and discussing the conditions under which it could potentially lead to the elimination of (juridical) double taxation within the European Union.

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The Commission’s Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the Final Hurdle of Juridical Double Taxation within the European Union?