Leaders is a guide to the leading tax
dispute resolution lawyers and advisers in the world. In
addition to highlighting tax professionals, the guide
also includes litigators and barristers who may not
practise tax on a day to day basis.
Inclusion in Tax Controversy Leaders is based on
a minimum number of nominations received. Besides the
required number of nominations, entrants into the guide
must also possess (1) evidence of outstanding success in
the last year; and (2) consistently positive feedback
from peers and clients. Firms and individuals cannot pay
to be recommended in Tax Controversy Leaders.
The need for advice from professionals with expertise in tax
disputes is more important than ever as governments and tax
authorities are becoming more aggressive in their search for
revenue. In this type of environment, where all deals are
facing increased scrutiny, it is crucial that taxpayers have
access to practitioners with experience in all stages of tax
controversy, including pre-audit, audit, administrative
appeals, and litigation.
Tax controversy work is heating up around the world. In the
US for example, codification of the economic substance doctrine
into the Tax Code has meant that this issue will continue to be
litigated. Advisers that have experience defending against
assertions that a transaction lacks economic substance will
continue to be in high demand.
The number of transfer pricing cases is also unlikely to
decrease. The tax treatment of intangible assets and
intellectual property is an especially prevalent question in
courts around the world, as are questions of shared headquarter
services and cost-sharing arrangements.
Taxpayers that are planning cross-border transactions with
these need advice on how to prepare their transfer pricing
documentation to avoid ending up in a dispute with the tax
authorities. Permanent establishment issues are also going to
remain highly contested in transfer pricing disputes.
Issues concerning foreign tax credits, foreign source
income, valuation of fixed and intangible assets, deferral, tax
treaties and withholding tax will also continue to remain at
the forefront of controversy work.
Taxpayers will need advice from lawyers and advisers that
have experience across a number of venues. The litigators in
this guide have experience not only at every level of the
courts, but also in administrative proceedings, audits,
appeals, and competent authority negotiations.
The practitioners listed here also have skills that extend
beyond the courtroom. They also have experience in pre-trial
matters including responding to third-party requests for
information and summonses for tax accrual workpapers and other
privileged documents. They are also familiar with document
collection and analysis and preparation of expert testimony and
reports, all of which can be invaluable when preparing to
The guide also includes experts in the mediation and
arbitration of tax disputes, a process that is becoming
increasingly common among governments, courts and regulatory
Editor, Tax Disputes Week