David Pickstone has edited the eleventh edition of the Tax Disputes and Litigation Review published by The Law Reviews and authored the UK chapter. The book gives an overview of tax disputes across 22 jurisdictions.
The Tax Disputes and Litigation Review is a practical overview of the common issues that give rise to tax disputes in key jurisdictions, the procedures for resolving those disputes and the powers and approaches of local tax authorities. With a focus on recent developments, it offers insights into the process, timescale and cost of resolving complex difficulties when they arise across multiple jurisdictions.
The eleventh edition is available to view online here and is also available to purchase in hard copy.
The UK Chapter can be found in full here.
David’s overview as editor can be found in full here.
The Tax Disputes and Litigation Review: editor’s preface
It is increasingly common for tax practitioners to be involved in disputes that span multiple jurisdictions. We operate in a global economy. Supply chains cross continents, and the increasing role of technology accelerates the pace at which economic activity becomes divorced from the structures intended to tax it. The pace of economic and technological change potentially increases the gap between the reality of commerce and that of taxation.
Although supranational agencies such as the European Commission and the Organisation for Economic Co-operation and Development (OECD) work hard to keep pace with change, there is an inevitable lag between intention and action. Of late, we have seen individual countries start to take unilateral actions, with digital taxation being a prime example. In the coming years, a combination of economic developments and unilateral actions by individual countries is likely to emphasise further the importance of double tax treaties and the OECD multilateral instrument.
Hot on the heels of the economic impact of the Covid-19 pandemic, tax authorities face the compounding impact of the war in Ukraine and hugely increased energy prices. Pressure on government budgets, particularly in the UK, is increasing. In response, the UK and EU have introduced windfall taxes, and the US government has threatened an equivalent. Both the UK and EU are looking closely at compliance as a way to close the tax gap. The UK has increased compliance focus on individuals, and the EU has proposed VAT measures, including a move to real-time reporting and e-invoicing for cross-border businesses and a single VAT registration across the EU.
Regardless of whether tax authorities increase in cooperation or increase in competition, one thing is certain: they will not stand still. Tax, particularly the international approach to tax, is a permanent fixture on the political agenda. The resulting frequent (and sometimes abrupt) changes in key elements of tax law inevitably lead to high-value and complex disputes, which often take many years to resolve.
The purpose of this book is to provide insight into the issues that give rise to tax disputes in different jurisdictions, the procedures for resolving those disputes and the powers and approach of local tax authorities. It is hoped that it will provide valuable insight into the process, timescale and cost of resolving complex difficulties when they arise across more than one jurisdiction.
We are lucky to have contributions from many leading and impressive tax practitioners across a wide range of jurisdictions. Each provides an up-to-date insight into dealing with contentious tax issues in their jurisdiction. I have enjoyed and learned from reading their contributions, and I hope you will do, too.
I would like to thank my friends and colleagues Victor Cramer, Lee Ellis and Anastasia Nourescu for their valuable assistance in compiling this and previous editions.
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