Outside Publication

Tax Litigation 2016, Latin Lawyer Reference


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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