Double taxation dispute resolution mechanism - a BusinessEurope position paper

Key messages

The European Commission's proposal for a 'double taxation dispute resolution mechanism' can help to ensure that disputes between two or more member states claiming corporate tax on the same profit can be resolved more quickly and decisively.
By providing companies with a more certain and transparent tax environment, this mechanism has the potential to accelerate EU investment, and promote jobs and growth.
We particularly welcome the inclusion of enforcement blocks (the fast-track enforcement mechanism) and the well-defined time limit in the Commission’s proposal.

European businesses should be able to operate in a tax environment that provides them with full certainty, improved access to dispute mechanisms, and better conclusiveness and timeliness.
BusinessEurope stresses the urgency of this proposal and calls on the member states to provide swift implementation.