Policy paper

Implementing a directive on tax dispute resolution mechanisms in the EU

This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Legislating the directive on tax dispute resolution mechanisms in the European Union

HTML

Draft legislation

PDF, 61.8 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory notes

PDF, 146 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The changes in this measure aim to introduce an effective and efficient framework for the resolution of tax disputes which ensures legal certainty and a business-friendly environment for investments.

This measure will allow it to be implemented.

Published 6 July 2018