Special report: Tax controversy trends to monitor in 2023

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Special report: Tax controversy trends to monitor in 2023

Gavel leaning against a row of law books

ITR looks at the most important trends in tax controversy and how taxpayers can best adapt their strategies for potentially costly disputes.

Multinational companies are battling new sources of controversy from around the world, while old problems are not going away either.

Every business fears the possibility of a major court case costing its reputation and much more financially. Tax controversy is one of the hottest areas of corporate litigation since governments and tax authorities have cracked down on tax avoidance.

With exclusive insight from leading tax professionals at companies and advisory firms globally, this special report looks at how business and tax leaders can:

· Mitigate and manage tax controversy;

· Prevent and resolve disputes; and

· Review the implications of major cases

Here, we have a three-part special report written by Euan Healy, Josh White and Ralph Cunningham:

· Top tax controversy cases in 2023, so far

· The changing face of dispute strategy

· Why more tax controversy is in the offing

The first part is a feature looking at the most important tax disputes in 2023, followed by an article on dispute prevention and resolution strategies. The third part is an analysis of the driving factors of tax controversy.

This is the second in a series of ITR special reports on the most important issues in international tax. You can read the previous one here.

more across site & shared bottom lb ros

More from across our site

CIT as a proportion of total tax revenue varied considerably across OECD countries, the report also found, with France at 6% and Ireland at 21.5%
Erdem & Erdem’s tax partner tells ITR about female leader inspirations, keeping ahead of the curve, and what makes tax cool
ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut
Cormann is OECD secretary-general
Woldenberg is CEO of Chicago toymaking company Learning Resources
Lula, as he is commonly known, is Brazil’s president
Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim
Perez is global practice leader of Alvarez & Marsal Tax
Monaghan is CEO of the Fair Tax Foundation
Roth is Luxembourg’s finance minister
Gift this article