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Policy Paper Published 6 Jul 2018 HM Revenue & Customs ↗ View on GOV.UK

Implementing a directive on tax dispute resolution mechanisms in the EU

This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.

▤ Verbatim text from source document

The changes in this measure aim to introduce an effective and efficient framework for the resolution of tax disputes which ensures legal certainty and a business-friendly environment for investments.

This measure will allow it to be implemented.