Alternative Dispute Resolution and Tax Disputes

Alternative Dispute Resolution and Tax Disputes
Author: Werner Haslehner
Publisher: Edward Elgar Publishing
Total Pages: 369
Release: 2023-01-20
Genre: Law
ISBN: 1803920386

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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.

A Collaborative Relationship in the Resolution of International Tax Disputes and Alternative Measures for Dispute Resolution in a Post-BEPS Era

A Collaborative Relationship in the Resolution of International Tax Disputes and Alternative Measures for Dispute Resolution in a Post-BEPS Era
Author: G.M. Luchena Mozo
Publisher:
Total Pages:
Release: 2018
Genre:
ISBN:

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This article presents a proposal for developing a collaborative relationship in the resolution of international tax disputes that employs alternative dispute resolution mechanisms. In this respect, the author suggests certain amendments to the EU Dispute Resolution Directive (2017/1852).

A Practical Guide to Tax Disputes

A Practical Guide to Tax Disputes
Author: ADAM. CRAGGS
Publisher: Tolley
Total Pages: 482
Release: 2019-11-25
Genre:
ISBN: 9780754556350

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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.

Bloomsbury Professional Tax Insight: A Guide to Alternative Dispute Resolution in the UK

Bloomsbury Professional Tax Insight: A Guide to Alternative Dispute Resolution in the UK
Author: Jesminara Rahman
Publisher: Bloomsbury Professional
Total Pages: 0
Release: 2024-08-22
Genre: Business & Economics
ISBN: 1526530422

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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.

Vergi Uyuşmazlıklarının Çözümü : Barışçıl Mekanizmalar

Vergi Uyuşmazlıklarının Çözümü : Barışçıl Mekanizmalar
Author:
Publisher:
Total Pages: 373
Release: 2015
Genre:
ISBN: 9786053333890

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This publication includes papers presented in the Third International Tax Law Conference on "Settlements of tax disputes: discussions on alternative mechanisms in national and international tax law" on 12 November 2012 in Istanbul by Koç University Law School. The book discusses the alternative mechanisms and out of court methods for the settlement of tax disputes, such as internal administrative methods, preventive mechanisms, methods based on negotiations between the tax administration and the taxpayer and methods that involve or except the taxpayers. Within this framework, reconciliation, correction, mutual agreement and arbitration procedures and advance pricing agreement procedures were addressed.

Settlement of Disputes in Tax Treaty Law

Settlement of Disputes in Tax Treaty Law
Author: Michael Lang
Publisher: Springer
Total Pages: 608
Release: 2002-09
Genre: Business & Economics
ISBN:

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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.

Federal Tax Litigation

Federal Tax Litigation
Author: Susan A. Berson
Publisher:
Total Pages:
Release: 2018
Genre:
ISBN: 9781588522849

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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!

Evaluating Alternative Dispute Resolution in Taxation Disputes

Evaluating Alternative Dispute Resolution in Taxation Disputes
Author: Tania Sourdin
Publisher:
Total Pages: 0
Release: 2016
Genre:
ISBN:

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The aim of the project is to design and implement an independent mechanism for obtaining timely feedback from all participants involved in ADR processes regarding taxation disputes. Results will be collated and analysed in order to assess the effectiveness of current processes, and identify opportunities to improve future processes and enhance ATO dispute resolution capability.