Double Taxation Dispute Resolution (EU) Regulations - HMRC consultation

By Technical Team on 02 Jul 2019

This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.

The Regulations would support an improved mechanism to tackle double taxation within the EU by introducing a more robust system of dispute resolution involving member States.

They would strengthen affected taxpayers’ rights in the UK and allow them, among other things, to bring complaints about double taxation disputes and to make requests for the purposes of resolving those disputes.

Please send any comments to technical [at] ciot.org.uk