Latin Lawyer Reference allows users to gain answers to key legal and regulatory questions in important practice areas.
For each practice area, leading practitioners devise a questionnaire. Local counsel then answer to provide insight into each local jurisdiction. Morgan Lewis attorneys Emilio Grandio-Urrea, Carlos Treistman, and Barton W S Bassett served as contributing editors to the section on Tax Litigation.
Tax Litigation 2016 questions include:
- What is the tax authority in your jurisdiction, and can you give a general description of its structure? Provide a general assessment of the authority?
- Can you outline the typical process involved with tax disputes in your jurisdiction, from filing, to notice of deficiency, to litigation? Are there alternative procedures?
- Are there alternative dispute resolution mechanisms prior to trial, such as mediation or arbitration? Are such processes mandatory or contingent on the agreement of the parties?
- What is the process for appealing trial court decisions?
- Is there a formal discovery process in tax litigation and controversy in your jurisdiction, and is it the same as that for general litigation?
- Is attorney–client privilege recognised in your jurisdiction? Does it cover drafts of tax documents? Do any similar forms of privilege protect communications between other professionals, such as accountants, and their clients?
- Are there formal rules of evidence and procedure? Are they different from general litigation rules?
- Does the judge or opposing counsel question witnesses in tax litigation?
- Can criminal charges be levied under tax law, and how often are criminal sanctions sought?
- Does the same agency prosecute both criminal and civil tax litigation?
- Are trials heard by the general courts, or are there specialist tax courts?
- Which party has the initial burden of proof on common tax issues? What level of proof must be established?
- Is interest available to the taxpayer following a successful claim for overpayment? If so, how are the rates calculated, and when do they begin to accrue?
- Which is the competent authority for resolving tax treaty claims in your jurisdiction? Outline how the authority operates in practice.
- Can tax law or regulations be applied retroactively, and under what circumstances?
- What is the statute of limitations on tax claims, and what are some common ways it can be tolled? Are there exceptions to tolling?
- Is litigation over VAT or other non-income taxes significant in your jurisdiction?
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