The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked)
These Regulations are for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union (“the Directive”). The purpose of the Directive is to ensure the effective resolution of disputes, which affect particular taxpayers in the European Union, concerning the interpretation and application of double taxation treaties between member States.
Lifecycle
Department
Made
22 Jan 2020
—
In force
14 Feb 2020
Enabling power
The Treasury, in exercise of the powers conferred by section 128A(1), (2) and (3) of the Taxation (International and Other Provisions) Act 2010, make the following Regulations.
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