European Union - New Rules to Resolve Tax Disputes
- European Union
- D. Oosterhoff
- International Transfer Pricing Journal, 2018 (Volume 25), No 1
- 13 December 2017
On 10 October 2017, the ECOFIN Council adopted new rules to better resolve tax disputes. The new rules will give taxpayers seeking resolution for double taxation issues much more certainty and therefore provide a clearly improved dispute resolution mechanism. This article discusses both the new rules and the EU Directive proposed in 2016 that preceded them.