Report on VAT double taxation disputes published

Jan 20, 2020

The EU VAT Forum has endorsed a report on the prevention and solution of VAT double taxation disputes. The aim of the report is to improve tax certainty and tax fairness for businesses and tax authorities in cross-border situations within the EU.

The report highlights the current best practices and analyses how to efficiently prevent and/or solve double taxation or non-taxation situations in the EU.

The report identifies the following three main proposals to deal with identified loopholes:

  1. Better communication and dialogue;
  2. Better articulation of existing tools and processes; and
  3. Taking steps towards a comprehensive legal framework.

The report outlines specific actions to be carried out in the short, mid-term and long term in order to carry out the main proposals. Read the full report here.