Publication
Global Asset Management Review: Issue 4
Welcome to the third issue of Global Asset Management Review.
Tax controversy survey: Procedures and issues for selected countries
Tax controversy lawyers with Norton Rose Fulbright around the globe have prepared a fifth annual survey of certain tax controversy procedures and issues referenced below for Australia, 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.
This edition covers the following procedures and issues:
- Examinations
- Collection of information
- Dispute resolution – administrative
- Transfer pricing
- Civil and criminal penalties
- Judicial challenges
- Privilege protection for information
- Statutes of limitations
- Interest
- Reconciliation of laws/application of doctrines
Recent publications
Publication
European Parliament votes to adopt Omnibus proposal amending CSRD and CS3D
On 13 November 2025, the European Parliament adopted (subject to certain amendments) the substantive Omnibus Directive which was proposed by the European Commission on 26 February 2025 (see our previous briefing here). On 16 December 2025, the European Parliament adopted further proposed amendments.
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