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European Union - 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?

Country:
European Union
Author:
L. Cerioni
Issue:
European Taxation, 2017 (Volume 57), No 5
Published:
7 April 2017
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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