The UK Launches Consultation on Double Taxation Dispute Resolution (EU) Regulations

UK HMRC has launched a technical consultation on the Draft Double Taxation Dispute Resolution (EU) Regulations 2019. The Regulations are for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union. Although the entry into force date of the regulation is not yet set, the regulations would have effect in relation to any income earned or capital gained in a tax year commencing on or after 1 January 2018.

The consulta…