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Twelve top picks from 2013's tax disputes

19 December 2013

Ralph Cunningham

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It was not easy to confine this list to one dispute from each month. Cases we had to leave out included PPL in the US Supreme Court about the creditability of foreign taxes and the Prudential judgment in the UK Supreme Court on legal professional privilege

It is not easy to characterise the type of tax disputes that reached the world's courtrooms in 2013, apart from with the generality that they arose from differing views of taxpayers and officials about what legitimate tax planning is. Here is a selection of the ones covered on the tax disputes channel of International Tax Review.

January
Chinese 2012 tax rulings deliver mixed messages

February
Sanofi's Indian High Court win is good for Vodafone-type transactions
March
Canadian taxpayers to face more foreign-based information requirements in transfer pricing audits
April
ECJ ruling on holding companies joining VAT groups confirms BAA solution
May
Resource Capital ruling helps taxpayers with TARP valuations but ATO approach remains worrying
June
Vodafone defends position in UK and Indian tax disputes
July
Canada's Lehigh Cement ruling broadens scope of foreign anti-avoidance rule
August
Brazilian courts' changing analysis of tax planning
September
BB&T loses STARS case but ruling clouds legitimate tax planning rights in US

October
Authorities get information exchange warning as Cayman taxpayers get ATO ruling quashed
November
Business lobbies Putin to review tax authorities' powers of enforcement
December
HK Court of Final Appeal rules against tax commissioner in Nice Cheer case on unrealised revaluation gains

Special focuses
US debt-equity

BRICS tax cooperation






International Tax Review Profile

RT @SjoerdDouma: Dutch Supreme Court clarifies meaning of 'managed and controlled' in tax treaty Netherlands-Singapore https://t.co/YMUdfqj

Jan 19 2018 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @OECDtax: Read the public comments received on new #tax rules requiring disclosure of #CRS avoidance arrangements and offshore structure…

Jan 18 2018 04:39 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EU_Taxud: Press conference with @pierremoscovici today from 11.00h on the new system for VAT rates and on VAT system for SMEs. 🎥 Watch…

Jan 18 2018 09:56 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ddayen: Why must Americans become part-time accountants, just to follow the rules of society? https://t.co/8x8pNhqTGa

Jan 17 2018 02:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @monicabhatia2: Singapore to automatically exchange financial account information with 61 states https://t.co/O3uP7AyaCm

Jan 17 2018 11:49 ·  reply ·  retweet ·  favourite
International Correspondents