Officials claim that increased transparency in tax disputes reduces exposure to long and costly battles. But disclosing sensitive information to revenue-hungry officials can be detrimental to a business’s bottom line. Jack Grocott speaks to advisers from across the world to discover when is the best time to be transparent in a dispute.
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While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems