Factual examples and possible ways to tackle double non-taxation cases
|Consultation on factual examples and possible ways to tackle double non-taxation cases|
The Commission would like to draw on the expertise and experience of all parties interested in commenting on double non-taxation issues and possible solutions. All stakeholders – individual citizens, businesses, Member States, tax administrations, intergovernmental, non-governmental and business organisations, tax practitioners and academia - are invited to provide their views on this matter.
|Period of consultation|
|From 29/2/2012 to 30/5/2012|
|Objective of the consultation|
It is undesirable that in the EU Internal Market a taxpayer is subject to double non-taxation on his/her cross-border activity as this gives the taxpayer a competitive advantage compared to other taxpayers who are subject to ordinary taxation.
The Commission is presenting this consultation to the public in order to gather evidence of double non-taxation within the EU and in relation with Third Countries. The results of the consultation will be used to identify and develop the appropriate policy response to double non-taxation.
|How to submit your contribution|
We welcome contributions from all parties interested.
Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.
|View the consultation document and questionnaire|
|Consultation paper .
For other language versions please click on the bubble.
|Reference documents and other, related consultations|
Directorate-General for Taxation and Customs Union,
|Number of responses received to this consultation|
|View the contributions|
|Results of consultation and next steps|
|Protection of personal data||Specific privacy statement|
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