Consultation on Double Tax Conventions and the Internal Market: factual examples of double taxation cases

The Commission is launching this public consultation to encourage you to provide factual examples of cases of double taxation that you have encountered in your cross-border activities. By double taxation we mean that two or more Member States tax you on the same income or asset.  The consultation concerns taxes paid directly to tax authorities (i.e. “direct taxes”) such as income taxes, corporate taxes, capital gains taxes, withholding taxes, inheritance taxes and gift taxes.

We want to obtain a picture of the real size of the problem and of its financial impact. In a case where the double taxation has been eliminated after your appeal to tax authorities, we would also like to know how long it has taken for this to happen. You are also invited to provide any suggestions you might have for ways in which the different cases of double taxation in the EU could be avoided.

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