European Union Tax: Double taxation problems in the EU

The European Commission has launched a consultation on double taxation problems in the EU. The immediate aim is to identify the nature and extent of such problems encountered by EU taxpayers when operating across EU borders and the consultation covers all direct taxes.

The Commission intends to assess the extent to which tax treaties, individual tax reliefs, etc., fail to eliminate double taxation. It also wants to know where double taxation has been eliminated after an appeal to the tax authorities and how long it has taken for this to take place. Suggestions are invited for ways in which the different cases of double taxation could be avoided. Respondents are asked to complete a questionnaire, which can be submitted online. The deadline is 30 June 2010.