Tax controversy lawyers with Norton Rose Fulbright around the globe have prepared a sixth annual survey of certain tax controversy procedures and issues referenced below for Australia, Brazil, Canada, France, Germany, Luxembourg, The Netherlands, South Africa, the United Kingdom, and the United States.
While each tax controversy will involve unique circumstances, this survey serves as a reference tool for tax executives at multinational companies. It will be an evolving tool, and we plan to add additional countries in future surveys. If you would like additional information, please feel free to contact any of the lawyers listed on the back of this survey.
Included with this edition is a special report, on implementation of arbitration and alternative dispute resolution mechanisms to deal with intra-European Economic Community cross-border disputes.
This edition covers the following procedures and issues:
- Collection of information
- Dispute resolution - administrative
- Transfer pricing
- Civil and criminal penalties
- Judicial challenges
- Privilege protection for information
- Statutes of limitations
- Reconciliation of laws/application of doctrines
- Special report: Resolving EU international tax disputes – A new way forward?
Global: What’s on the horizon for insurance companies in 2020?
The following guide brings together summaries of the top legal concerns for the remainder of 2020 for insurers from a number of different regions.
Global: COVID-19 and the approach to proceedings, hearings
Inevitably and like every sphere of normal life, existing dispute resolution proceedings, whether in national courts or arbitration, are already experiencing the impact of the COVID-19 outbreak. Where possible, hearings have been delayed or relocated. However, as the lockdowns extend for the foreseeable future, hearings will still need to be held. Many national courts and arbitral institutions are now alive to these issues and are looking at solutions, in particular technological ones.