RÅDETS DIREKTIV om tvistlösningsmekanismer vid dubbelbeskattning i Europeiska unionen

This procedure concerns a proposed EU directive aimed at establishing a standardized mechanism to resolve disputes regarding double taxation. It seeks to ensure that taxpayers are not taxed twice on the same income in different member states, providing greater legal certainty and fairness within the single market. This will primarily affect businesses and individuals operating across EU borders, simplifying the process for resolving tax conflicts between national tax authorities.