"Double non-taxation" consultation in Europe should also address double taxation.

• Position: Recent Activities

On May 30, 2012, TEI filed comments on the European Commission's consultation on "The internal market: factual examples of double non-taxation cases." The initiative, begun in February, is designed to identify and develop an appropriate policy response to instances of double non-taxation, i.e., where income of an enterprise is not taxed in any state.

TEI's comments highlighted three concerns. First, the scope of the Consultation goes beyond what is generally understood as double non-taxation by, for example, focusing on differences in tax rates among European Member States. Second, the...