The European Commission has launched a survey style consultation on a programme which would allow tax administrations in the EU jointly resolve cross-border tax issues of small and medium enterprises (SMEs). The deadline to respond to the survey is 15 September 2021.

According to the consultation, the programme would offer the opportunity to taxpayers to submit to the tax administration of their Member State of residence a problem they face in the area of taxation in their cross-border activities. The tax administration would then communicate the problem to their relevant counterpart in another Member State and attempt to reach a common decision on the problem.

The scope of the programme is to be primarily focused on transfer pricing and permanent establishment issues for SMEs with a turnover not exceeding €50 million.