The CFE has read with interest the content of the consultation document “Consultation on Improving Double Taxation Dispute Resolution Mechanisms” and the Action Plan of 17 June 2015 “a Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action, COM(2015) 302 final”. The CFE has responded to the electronic public consultation opened on 16 February 2016 and is pleased to explain its views in more detail.
The existing mechanism for avoiding double taxation is described in Section A. The shortcomings of this mechanism are covered in Section B. Section C contains suggestions for improvements and also covers questions 2, 3 and 4 of the electronic consultation.