Toward a Coordinated Approach to the Suspension of Tax Collection to Improve the Effectiveness of International Tax Dispute Resolution within the European Union

In this article, the authors analyse the extent to which the suspension of payment mechanism is available to taxpayers in respect of mutual agreement procedures within the European Union. They further suggest introducing a common binding mechanism for the suspension of tax collection within the European Union that would contribute to ensuring more effective dispute resolution in the interests of both taxpayers and tax administrations.