Orbitax subscribers can now easily follow the latest COVID-19-related tax measures being implemented worldwide. New to Orbitax? Create a free account to access your dashboard and latest tax news.
News Share

The Tax Hub

Daily Tax Newsletter

European Union

Responsive image

European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms

On 16 February 2016, the European Commission launched a public consultation on improving double taxation dispute resolution mechanisms. The consultation is in connection with the Commission's June 2015 Action Plan Action Plan for Fair and Efficient Corporate Taxation in the EU.

The main purpose of the consultation is to gather stakeholders' views on:

  • The relevance of removing double taxation for enterprises operating cross border;
  • The impact and effectiveness of current double taxation dispute resolution mechanisms, including bilateral treaties entered into by EU Member States and the EU multilateral Arbitration Convention (Convention 90/436/EEC );
  • How these mechanisms can be improved; and
  • The potential solutions (discussed in the consultation document), including:
    • Improving the efficiency of bilateral and multilateral instruments by encouraging Member States to adopt or revise dispute resolution mechanism in their treaties based on conclusions reached by the EU Arbitration Convention at the level of the EU Joint Transfer Pricing Forum and Action 14 of the OECD BEPS Project;
    • Improving the efficiency of bilateral and multilateral instruments by encouraging Member States to introduce a specific enforcement mechanism in their tax treaties that would empower the Court of Justice of the European Union to decide on any remaining double-taxation dispute between EU Member States after a limited period of time;
    • Requiring Member States to implement measures that foresee reaching a decision or a mutual agreement on eliminating a double taxation case within a given time limit; and
    • Introducing a new comprehensive EU legal instrument providing for an effective elimination of double taxation at the EU level.

Click the following link for the dispute resolution consultation webpage for additional information and the consultation document. Comments are due by 10 May 2016.

Powerful Tax Tools


FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.


Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.


Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.


Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.


Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.



Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.


Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.


Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.


Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.


Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.


Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.


Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.


VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.


NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.


Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.


Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

Compare Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More