Multilateral agreement on the establishment of a permanent committee for the resolution of tax disputes through arbitration
Currently, 10 EU Member States are negotiating a Convention to establish an International Tax Dispute Resolution Commission. These states are Austria, Bulgaria, Denmark, France, Germany, Ireland, the Netherlands, Poland, Spain and Sweden.
The International Tax Dispute Resolution Commission is intended to provide permanently available panels to conduct the arbitration phase of mutual agreement procedures in a swift and efficient manner, assisted by a Secretariat.
The project builds on the work carried out by a FISCALIS working group on options to establish a Standing Committee on Alternative Dispute Resolution pursuant to Article 10(1) Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union.
The group seeks to conclude the negotiations of the Convention in 2025.