Double-tax mediation evidence and source custody

FIN.02.02officeUnion-wide competence

Purpose and competence

Double-tax mediation evidence and source custody is maintained for Double-tax mediation. Its scope follows the office’s mandate: Mediate overlapping regional assessments of the same taxable activity.

Two jurisdictions both tax the full value of a shared service

Record specification

Record identifier: FIN.02.02/R2
Responsible custodian: Double-tax mediation
Source evidence: competing assessments; income attribution; treaty basis
Decision output: Double-tax mediation finding
Publication status: Draft record specification / no signed decision
Review route: Union Ombudsman / Union Court of Justice

Custodian and access

Double-tax mediation assessment lead → · Public records access procedure

Source catalogue for Double-tax mediation

Source 1: competing assessments
Source 2: income attribution
Source 3: treaty basis
Receiving purpose: Double-tax mediation finding

Access to this record

Double-tax mediation assessment lead / contact · Public records procedure · Common custody and accessible-format rules