The European Commission has commenced a targeted feedback campaign to provide stakeholders with the opportunity to give their views on the EU’s framework for resolving cross-border tax disputes in relation to double taxation issues. The DRM (Directive on Tax Dispute Resolution Mechanisms) came into force on 1 July 2019 and introduced further rules and more stringent deadlines to resolve cross-border tax disputes.
In accordance with Article 21 of that Directive, the Commission is now conducting a review and preparing a report on its functioning, with a focus on the Directive’s implementation in its first years.