European Union Member States have bilateral tax treaties with one another no relieve double taxation and that are procedures to resolve disputes. However, these procedures are long, costly, and do not always result in a solution. The Union Arbitration Convention provides some relief. However, its scope is limited to the transfer pricing dispute and there is no recourse to repeal the interpretation of the rules. In other words, the existing mechanism such as Mutual Agreement Procedures (MAP) under bilateral tax treaties and EU Arbitration Convention may not always lead to the effective resolution of all relevant tax disputes in a timely manner and show deficiencies in practice. There were a lot of shortcomings in the existing framework. Therefore, the EU adopted Council Directive (EU) 2017/1852 on Tax Dispute Resolution Mechanisms in the European Union. The Directive introduces a mandatory and binding dispute resolution mechanism that is no longer limited to cases of double taxation arising from transfer pricing adjustment and attribution of profit taxpayer permanent establishments. Improved Access to the procedures, increased involvement for the taxpayer, clear and shorter time forms, and obligation for the Member States to implement a solution are the cornerstones of the Directive.