EuroInvestors believes that double taxation of dividends represents an increasingly more and more important impediment to the accomplishment of the Single Market and therefore highly welcomes this consultation on possible solutions for taxation problems that arise when dividends are distributed across border. The consultation is the logical consequence of the Commission's recent initiatives to remove double taxation and discriminatory situations, in particular through its upcoming initiative planned for 2012, its Communications COM(2010) on removing cross-border tax obstacles for EU citizens and its Recommendation 2009/784/EC on withholding tax relief procedure.