The CFE welcomes the Commission’s proposals to expand and improve the mechanisms available to Member States to resolve double taxation disputes with the introduction of a Council Directive (the “Proposed Directive”).
The CFE has also commented on this matter in the context of the OECD BEPS consultation process, in January 2015 and April 2016 and in response to the 2016 EU Commission Public Consultation entitled “Consultation on Improving Double Taxation Dispute Resolution Mechanisms”. This Opinion Statement complements these previous opinion statements.