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
Special focuses
