Tax Controversy 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.
The Argentine tax authorities have become more aggressive in recent years, particularly in transfer pricing matters, and have not been afraid to take legal action against taxpayers, reports Juan Manuel Soria Acuña of MCRLex
Anti-avoidance has been the battleground in the courts in litigation between taxpayers and the commissioner of the Australian Taxation Office, report Stewart Grieve and Nasos Kaskani of Corrs Chambers Westgarth
Gary Thomas of White & Case reports on litigation that made clear that the Japanese tax authorities must have a legal basis for making an assessment and not rely on a tax avoidance argument
Manuel Sainz Orantes and Alejandro Torres Rivero of Chevez, Ruiz, Zamarripa y Cia discuss how tax litigation has changed in Mexico, noting that the tax authorities are complying more with the law. However, recent Supreme Court judgments have not always abided by legal provisions
Revisions of previous guidance is showing signs of a more conciliatory approach by the UK tax authorities. However they are still prepared to litigate, points out Helen Buchanan of Freshfields Bruckhaus Deringer
Joel Williamson, Scott Stewart, and Kelsey Arnold of Mayer Brown review some key themes, such as economic substance, from US tax litigation since the 1990s. They predict a return to traditional statutory and regulatory arguments in the tax cases of the future