Download or read book Alternative Dispute Resolution and Tax Disputes written by Werner Haslehner and published by Edward Elgar Publishing. This book was released on 2023-01-20 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.
Download or read book International Tax Disputes written by Hans Mooij and published by Edward Elgar Publishing. This book was released on 2024-06-05 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management. Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers.
Download or read book Are There Better Ways to Resolve Tax Disputes written by and published by . This book was released on 1992 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Transfer Pricing and Dispute Resolution written by Anuschka Bakker and published by IBFD. This book was released on 2011 with total page 807 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.
Download or read book Flexible Multi tier Dispute Resolution in International Tax Disputes written by Pasquale Pistone and published by . This book was released on 2020 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Dispute Resolution written by Raul-Angelo Papotti and published by Kluwer Law International B.V.. This book was released on 2020-10-15 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent decades, due to the strain on international tax rules caused by the substantial increase in integration of national economies and markets, there has been a growth in the number of audit activities and tax assessments carried out by national tax administrations. National bodies and international organizations have, as a result, also begun to study and develop new rules and legal frameworks for providing taxpayers with dispute resolution mechanism more effective than those currently available. Notable among these developments is EU Council Directive 2017/1852, which introduced an efficient framework for the resolution of tax disputes and constituted a giant step toward ensuring legal certainty and a business-friendly environment for investments across Europe. This practical guide to the Directive, written by eminent tax partners and tax litigation specialists from key European jurisdictions, is the first in-depth book on this topic, explaining the law and application of the new Directive in each jurisdiction. Following an introduction describing the Directive and analysing its most salient features, each individual country chapter written by a leading local expert, reports the relevant domestic implementing measures with commentary, relevant case law, and details of mutual agreement procedures (MAPs) and arbitrations. Each country chapter fully addresses key legal and practical issues such as: competent authority decision making concerning a taxpayer complaint filed under EU Council Directive 2017/1852; domestic provisions on MAP initiated under the Directive; taxpayer entitlement to request the formation of an Advisory Commission to start the arbitration phase; effective timelines; interplay of the procedures under the Directive with national legal remedies, including litigation before competent tax courts; recurring domestic issues relating to MAPs under treaties against double taxation and the EU Arbitration Convention; and opportunity for the taxpayer to involve national courts to unblock obstacles under the existing dispute resolution mechanisms. This hugely valuable practice guide clearly explains how the Directive overcomes or greatly mitigates shortcomings in laws and initiatives such as the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), the EU Arbitration Convention, the Common Consolidated Corporate Tax Base (CCCTB) proposal, and rules to ensure that digital business activities are taxed in a fair and growth-friendly way. It demonstrates the Directive’s promise of restoring legal certainty, provision of enforceable deadlines for resolution of disputes, effective review or appeal procedures, and consistency of the application of rules throughout the EU Member States, as well as taxpayers’ greater participation in the process. The full picture it provides of the options available to resolve a tax dispute under the new EU framework will be welcomed by tax practitioners and officials concerned with issues of transfer pricing and other aspects of cross-border taxation.
Download or read book OECD Arbitration in Tax Treaty Law written by Alicja Majdanska and published by Linde Verlag GmbH. This book was released on 2018-09-14 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arbitration: the solution to tackle cross-border tax disputes From the increasing integration of the world economy and the lack of rules to govern the taxation of multinational enterprises to cross-border tax disputes: arbitration is one potential solution. Arbitration is not a new development in the international tax arena, but it has not yet been widely implemented in practice. In the last few years, the concept of arbitration in tax matters was revived, mainly following the OECD/G20 BEPS Project, as well as the EU Action Plan on Corporate Taxation. Now arbitration is expected to play a more significant role and enhance the existing framework of cross-border tax dispute resolution. „OECD Arbitration in Tax Treaty Law” constitutes a comprehensive compendium on international tax arbitration and provides in-depth analysis of all relevant aspects of the topic. The introductory chapters provide background information on tax arbitration and comparisons with other areas of law. The book also takes stock of the recent developments in this area within the OECD, the EU, the UN and the United States. It addresses the main concerns that have been raised with regard to arbitration, and compares and contrasts the design of various arbitration clauses. It also considers potential future developments. This compendium on international tax arbitration shows one way how to tackle the rising tide of cross-border tax disputes.
Download or read book The Room For Alternative Dispute Resolution Techniques In Tax Disputes written by Misganaw Gashaw and published by . This book was released on 2012-10-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Are There Better Ways to Resolve Tax Disputes Conference on Alternative Dispute Resolution 1992 written by Federal Bar Association and published by . This book was released on 1992-01-01 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Flexible Multi tiers Dispute Resolution in International Tax Disputes written by Pasquale Pistone and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Tax Litigation written by Susan A. Berson and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax lawyers across the country have at least one thing in common--the feeling of frustration when trying to figure out the hows and whys of IRS action or inaction. Federal Tax Litigation helps to lift the veil of mystery. Written by a former litigator for the Tax Division of the Justice Department, this book offers an insider's perspective on both the legal issues and practical considerations involved in handling a federal tax controversy. It presents a comprehensive approach to tax litigation, covering audit, appeal, problems resolution office, collection and subsequent judicial proceedings involving the Justice Department. You'll find coverage of every aspect of federal tax disputes, including: handling tax controversies at all levels of the IRS; alternative dispute resolution procedures; asserting the "innocent spouse defense"; representing a client who is the target of the Criminal Investigation Division; refuting jeopardy assessments; suits against the federal government for overpayments; establishing "reasonable cause" for failure to pay; fighting government suits for recovery of erroneous refunds; recovery of damages for improper government disclosures of tax return information; taxpayer recovery of attorney's fees; tax debts that may be discharged in bankruptcy; grand jury matters; and more. Whether you are experienced or new to the field, Federal Tax Litigation will show you what to expect and help you advise clients in difficult situations. Don't miss this essential guide used in government, private practice and law schools across the country!
Download or read book International tax disputes settlement written by Marina Lombardo and published by EGEA spa. This book was released on 2012-01-05T00:00:00+01:00 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: As global trade and investments increase, local governments have been more and more often involved in international disputes on tax matters which, if left unresolved, can result in unrelieved double taxation. This would eventually present an unwanted obstacle to the free flow of goods, capitals and services. The international law has developed several proceedings to deal with cross-border disputes, aiming at resolving them both before they start and after they arise. An effective and coordinated approach to international tax disputes implies, amongst other things, that the mechanisms developed by international law should be regarded as a valuable experience to implement similar techniques, properly adjusted, to resolve tax conflicts and ensure the avoidance of double taxation through an appropriate application and interpretation of tax conventions. In this sense, the present work presents findings on tax dispute resolution methods from an international and comparative perspective, emphasizing that a cooperative approach serves objectives that cannon be attained by a single actor.
Download or read book TAXATION DISPUTES AND RESOLUTION MECHANISM written by Dr. (Adv) Priyanka Shokeen and published by Casa Editorial. This book was released on with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book on Taxation Dispute Resolution Mechanism with Special Reference to International Trade explores the intricate legal and procedural frameworks governing tax-related conflicts in global commerce. It delves into the What is dispute and how it can effect any economy it also delves into intersection of tax law and international trade, analyzing the mechanisms designed to resolve disputes between multinational corporations and tax authorities. Key areas include bilateral and multilateral treaties, such as the OECD Model Tax Convention, and how they address tax evasion, double taxation, and transfer pricing issues. The book also examines arbitration and mediation as effective tools for resolving such disputes, comparing various countries' approaches and international organizations' roles in shaping dispute resolution frameworks. In the context of globalization, your book highlights the growing complexity of tax-related disagreements, emphasizing the need for streamlined processes to promote trade without compromising tax compliance. The work provides a critical analysis of case law, treaties, and dispute settlement mechanisms to guide practitioners, policymakers, and academics.
Download or read book A Practical Guide to Tax Disputes written by ADAM. CRAGGS and published by Tolley. This book was released on 2019-11-25 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of this well received book in the market will arm tax practitioners with the knowledge needed to take an HMRC dispute to the Tax Tribunals either themselves or as part of a team.The book guides the tax practitioner through all the stages of taking a litigious dispute with HMRC to court? from getting started; explaining the processes at the First Tier Tribunal, the Upper Tribunal, the Higher Courts and the Court of European Justice; representative litigation; the judicial review; procedural challenges; alternative dispute resolution; criminal offences; costs and interest; disclosure and privilege; proof and evidence; witnesses; and finishing by explaining what happens in the hearing. This information is presented in a clear and straightforward style, while at the same time, remaining well-grounded in intellectual rigour and authority.A new section on criminal practice and procedure will also give tax practitioners an important insight into this area, which is assuming significant importance as a result of HMRC's policy of increasing tax prosecutions.
Download or read book The Multistate Tax Commission s Alternative to Litigation written by R. Bland and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author provides an overview of the Multistate Tax Commission's alternative dispute resolution program, which assists states, as well as taxpayers, with managing the risks and costs associated with litigating state tax disputes.
Download or read book Bloomsbury Professional Tax Insight A Guide to Alternative Dispute Resolution in the UK written by Jesminara Rahman and published by Bloomsbury Professional. This book was released on 2024-08-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alternative Dispute Resolution (ADR) has been an option for taxpayers and their advisers involved in enquiries or disputes with HMRC for a number of years, and it is now becoming increasingly popular as an alternative to taking a case to the First or Upper Tax Tribunal where there is a significant backlog in terms of cases being heard. The real attraction of ADR and a significant benefit to taxpayers, whether individuals or corporates, is that the process is completely confidential - in comparison to the potential embarrassment of tribunals where details are in the public domain. This book contains expert guidance on a variety of topics centred on Alternative Dispute Resolution, from how to complete the ADR form and guidance for the ADR meeting on the day, to what the Litigation Settlement Strategy is and an outline of the tribunal processes. It is a practical step by step guide with technical tax commentary, illustrated with real-life case studies and analysis of strategies employed in resolving these disputes. Readers will benefit from the practical experience of the author Jesminara Rahman, who has over 25 years experience in dealing with tax disputes and how to use ADR as a tool to reach a resolution with HMRC, and who had a leading role in implementing ADR within HMRC as a national service. Jesminara Rahman is the Director of Tax Resolute Ltd. Her experience includes 15 years as an HMRC Inspector of Taxes and Tax Dispute Resolution expert.
Download or read book Settlement of Disputes in Tax Treaty Law written by Michael Lang and published by Springer. This book was released on 2002-09 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: A wide variety of legal approaches and techniques are presented in detail. Includes 18 country reports - from 14 EU Member States plus Norway, Hungary, Latvia, and the Czech Republic - as well as additional essays on such topics as international tax arbitration, social security conventions, the jurisdiction of international courts, and World Bank/ICSID dispute settlement procedures as all of these may be applied to the resolution of tax disputers.
