European Commission and Directorate-General for Taxation and Customs Union 25 October 2016, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a COUNCIL DIRECTIVE on Double Taxation Dispute Resolution Mechanisms in the European Union

EUROPEAN COMMISSION Strasbourg, 25.10.2016 SWD(2016) 343 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a COUNCIL DIRECTIVE on Double Taxation Dispute Resolution Mechanisms in the European Union {COM(2016) 686 final} {SWD(2016) 344 final} Contents 1. Introduction, Background 2. Policy Context, Drivers, Problem Definition and Subsidiarity 2.