Double Taxation Dispute Resolution Mechanisms Directive

Proposal for a COUNCIL DIRECTIVE on Double Taxation Dispute Resolution Mechanisms in the European Union

Stage: In force
In force: In force since 3 Nov 2017 · CELEX 32017L1852
Transposition deadline: 30 Jun 2019
Procedure: Directive
Last activity: 10 Oct 2017

1 act

Delegated and implementing acts beneath it

By status: 1 published.

Act	Kind	Status	Adoption
Commission Delegated Regulation (EU) 2014/1322	Implementing · Regulation	Published	05/2019

Titles link to EUR-Lex where the act has been published.

Summary

Generated

The Council directive establishes mandatory dispute resolution mechanisms for double taxation conflicts between EU member states, replacing the previous voluntary arbitration convention. It introduces binding timelines and procedures for resolving transfer pricing and permanent establishment disputes. The directive primarily affects multinational enterprises and tax authorities.

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