Double-tax mediation amendments and continuing conditions

FIN.02.02officeUnion-wide competence

Purpose and competence

Double-tax mediation amendments and continuing conditions 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/R3
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

A change that may reopen the double-tax mediation finding

Two jurisdictions both tax the full value of a shared service; identify the allocation and credit question.

Instrument affected: Double-tax mediation finding
Receiving custodian: Double-tax mediation assessment lead

Access to this record

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