One-stop-shop

One-stop-shop
Companies on groups will be able to deal with a single tax administration called principal tax authority, which should be the one belonging to the Member State in which the parent company of the group is resident for tax purposes also called principal taxpayer.
There is also an advance ruling mechanism on the proposal. Audits will be initiated and coordinated by the main tax authority but the tax authorities of any Member State in which a group member is subject to tax may request the initiation of an audit.
All the disputes between tax authorities and taxpayers are dealt with by an administrative body which is competent to hear appeals at first instance in accordance to the law of the Member State of the principal tax authority.