The Directive lays down rules on a mechanism to resolve disputes between Member States when those disputes arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation of income and, where applicable, capital.
It also lays down the rights and obligations of the affected persons when such disputes arise.
Effective on: 30 october 2017
Link to the official text: COUNCIL DIRECTIVE (EU) 2017/1852
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