Double taxation can occur when two or more tax jurisdictions impose comparable taxation on the same income or capital. Previous studies have confirmed that current tools to tackle double taxation are not sufficient. The problem has also been raised as part of the OECD's Base Erosion and Profit Shifting guidelines. In this context, the Commission intends to come forward with a legislative proposal to improve dispute resolution for double taxation later in 2016, as part of our Action Plan for Fair and Efficient Corporate Taxation presented last June. The public consultation will run until 10 May 2016 and is available here.