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 2026

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

The event comes at an important moment for professionals dealing with practical realities related to this practice area
Germany’s dogmatic restriction of third-party investment in tax advisory firms will only serve to slow down innovation and access to justice
The Irish government has been told that it’s spending too much of its corporation tax receipts and should instead focus on running bigger surpluses; plus, the IRS is set to merge tax practitioner offices
A company risks double taxation, penalties and inquiry cost if it submits a form with anomalies under the new system, Asker Ali also tells ITR
Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The scandal has come just three years after the PwC tax leaks controversy and has prompted KPMG’s Australian chief executive to resign
In the first of a two-part series on capital v revenue in R&D, Jayne Stokes explores these key concepts and where UK companies need to tread carefully
Magnus Pantzar is set to join as managing director after spending nearly a decade as EQT’s global head of tax
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals
The recent spree of firm mergers and acquisitions proves that geographic scale is the name of the game
Gift this article