{
  "node_id": "eu-dispute-resolution-directive-2017-1852",
  "title": "Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "This directive establishes a mandatory and binding dispute resolution mechanism for tax disputes between EU Member States arising from double taxation agreements. It requires that if a Mutual Agreement Procedure (MAP) does not resolve a dispute within two years, the taxpayer can request the setup of an Advisory Commission to issue an opinion, leading to a binding final decision (Article 6 & 15).",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 7
}