Tax Disputes

Nicolas Duboille and Hugo Levit of Sumerson analyse why the judges overturned the decision of the Paris Administrative Court of Appeal and ruled in favour of a broad interpretation of ‘dependent agent’.

Mark Martin and Thomas Bettge of KPMG in the US describe the OECD’s recent proposals for strengthening the Action 14 minimum standard, and explore how adopting these proposals could improve dispute resolution.

Carolina Romanini Miguel and Gabriel Caldiron Rezende of Machado Associados discuss the decision of the Brazilian Federal Supreme Court, which deemed the tax liability of energy distributors on free market transactions as unconstitutional.