The exercise will help the Commission gauge the full scale of the problem and see where the main weaknesses lie leading to the development of the most appropriate policy is expected before the end of 2012.
Double non-taxation occurs when cross-border companies escape paying taxes due to mismatches between national tax systems. The practice deprives member states of significant revenues and creates unfair competition between businesses in the single market.
To encourage participation by anyone who may have insight into real-life exploitation of double non-taxation by companies, anonymous contributions will be accepted.
The consultation is available in all official EU languages and will run until 30 May 2012.