HMRC consultation: Double Taxation Dispute Resolution (EU) Regulations

Released 01 July 2019

HMRC are seeking 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 also 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. The consultation closes at 11:45pm on 27 August 2019. Responses should be submitted by e-mail to: andre.cardador@hmrc.gov.uk or by writing to:

Double Taxation Dispute Resolution Consultation, FAO Andre Cardador
HM Revenue and Customs
21 India Street, 2nd Floor, Portcullis House
Glasgow, G2 4PZ

For more information, see Open consultation Double Taxation Dispute Resolution (EU) Regulations.

0
Be the first to vote
Subscribe