The Double Taxation Dispute Resolution (EU) Regulations 2020

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation and commencement

   2. 2. Effect

   3. 3. General interpretative provisions

   4. 4. The meaning of question in dispute

   5. 5. The meaning of resident for tax purposes

3. PART 2 Complaints about a question in dispute

   1. CHAPTER 1 Submitting a complaint and its effect etc

      1. 6. Submitting a complaint to the Commissioners

      2. 7. Information to be provided by the complainant when the complaint is submitted

      3. 8. Complaint to be submitted to other competent authorities concerned

      4. 9. Exception for individuals and smaller undertakings

      5. 10. Effect of submitting the complaint etc

   2. CHAPTER 2 Acknowledgement and requests for further information

      1. 11. Acknowledgement of receipt of the complaint

      2. 12. Requests by the Commissioners for further information

   3. CHAPTER 3 Decision to accept or reject the complaint

      1. 13. Decision of the Commissioners to accept or reject the complaint

   4. CHAPTER 4 Challenging decisions to reject complaints

      1. 14. Appeal to competent court against decision of Commissioners to reject the complaint

      2. 15. Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint

      3. 16. Advisory Commission opinion on decisions to accept or reject the complaint

   5. CHAPTER 5 Withdrawal of complaint

      1. 17. Withdrawal of the complaint by the complainant

4. PART 3 Resolving a question in dispute

   1. CHAPTER 1 Resolving the question in dispute on a unilateral basis

      1. 18. Decision by Commissioners to resolve question in dispute on a unilateral basis

      2. 19. Decision by other competent authority concerned to resolve the question in dispute on a unilateral basis

   2. CHAPTER 2 Resolving a question in dispute by mutual agreement

      1. 20. The mutual agreement procedure etc

      2. 21. Request for information during a mutual agreement procedure

      3. 22. Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint

      4. 23. Extension of the MAP period

      5. 24. Termination of a mutual agreement procedure due to a judgment of a court

      6. 25. Suspension of a mutual agreement procedure due to judicial or administrative proceedings

      7. 26. Dispute resolved by mutual agreement

      8. 27. Duty to inform the complainant if dispute not resolved by mutual agreement

   3. CHAPTER 3 Resolving a question in dispute: referral to Advisory Commission

      1. 28. Request to set up an Advisory Commission for the purpose of resolving the question in dispute

      2. 29. Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court

      3. 30. Advisory Commission not to be set up or proceedings stayed in culpable penalty cases

      4. 31. Refusal to set up an Advisory Commission in a case not involving double taxation

      5. 32. Advisory Commission opinion on resolution of the question in dispute

   4. CHAPTER 4 Resolving a question in dispute: referral to Alternative Dispute Resolution Commission

      1. 33. Setting up an Alternative Dispute Resolution Commission

   5. CHAPTER 5 Resolving a question in dispute: final decision of competent authorities

      1. 34. The final decision of the competent authorities

      2. 35. Publication of the final decision of the competent authorities or an abstract of it

5. PART 4 Advisory Commission: composition, procedure and costs etc

   1. CHAPTER 1 Preliminary

      1. 36. Interpretation of Part

   2. CHAPTER 2 Composition

      1. 37. Composition of the Advisory Commission

   3. CHAPTER 3 Representatives of the Commissioners

      1. 38. Representatives of the Commissioners on an Advisory Commission

   4. CHAPTER 4 Independent persons of standing

      1. 39. Nominations for the list of independent persons of standing

      2. 40. Objections to nominations for the list of independent persons of standing

      3. 41. Independent persons of standing and substitutes: appointments etc

      4. 42. Objections to appointments of independent persons of standing

      5. 43. Request for disclosure of information about an independent person of standing etc

   5. CHAPTER 5 The chair

      1. 44. Election of the chair

   6. CHAPTER 6 Appointments following application to competent court

      1. 45. Competent court: appointments of independent persons of standing and the chair

   7. CHAPTER 7 Rules of Functioning

      1. 46. The Rules of Functioning agreed by the Commissioners etc

      2. 47. The standard Rules of Functioning

   8. CHAPTER 8 Information sharing and representation

      1. 48. Provision of information to an Advisory Commission

      2. 49. Advisory Commission: wrongful disclosure

      3. 50. Affected persons: non-disclosure declaration and wrongful disclosure

      4. 51. Affected persons appearing or being represented before Advisory Commission

   9. CHAPTER 9 Costs

      1. 52. Costs of the Advisory Commission

      2. 53. Costs incurred by the complainant

6. PART 5 Alternative Dispute Resolution Commission: composition and form etc

   1. 54. Alternative Dispute Resolution Commission: agreement about its composition and form

   2. 55. Alternative Dispute Resolution Commission: application of Part 4

7. Signature

8. Explanatory Note