UK: Consultation on tax dispute resolution

July 04, 2019

On 2 July 2019 the UK government published for consultation draft Regulations to implement EU Council Directive 2017/1852 on tax dispute resolution mechanisms. Under the draft Regulations a stronger system of dispute resolution would be introduced

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OECD: Comments received on draft updates to Model Tax Convention

August 23, 2017

On 11 August 2017 the OECD published comments received on the draft 2017 updates to the OECD Model Tax Convention and commentary. The draft updates had been published for comment on 11 July 2017. Comments were received from the BEPS Monitoring

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South Africa: SARS introduces improvements to the dispute management process

May 28, 2017

On 15 May 2017 the South African Revenue Service (SARS) introduced important changes and improvements to its current dispute management process as part of its ongoing commitment to delivering a better service to taxpayers. The following changes

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Pakistan: FBR publishes a guideline on the mechanism of ADR

May 11, 2017

Recently, the Federal Board of Revenue (FBR) has issued a guideline on the mechanism of ADR. The FBR has motivated taxpayers to resolve their issues through the Alternate Dispute Resolution (ADR) mechanism, which will help taxpayers from unnecessary

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Pakistan: Instigated the alternative dispute resolution committee

April 13, 2017

On 29 March 2017, the Federal Board of Revenue (FBR) has started the Alternative Dispute Resolution (ADRC) service. The FBR has decided to provide the service in view of the fact that 27,000 complaints are pending before Appellate Tribunal Inland

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OECD requests input for peer reviews of tax treaty dispute resolution process

February 08, 2017

On 30 January 2017 the OECD announced that it is gathering input in relation to the Stage 1 Peer Reviews of the tax treaty dispute resolution process. The process of peer reviews for monitoring the Mutual Agreement Procedure (MAP) under Action 14 of

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Mauritius: Introduced Alternative Dispute Resolution mechanism

February 07, 2017

The Minister of Finance and Economic Development of Mauritius in his 2016-2017 Budget Speech, announced the establishment of an Alternative Tax Dispute Resolution (ATDR) mechanism to expedite cases where the amount of tax payable under dispute

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India: CBDT extends deadline for the dispute resolution scheme

January 29, 2017

The Central Board of Direct Taxes (CBDT) has issued a Notification (No. 124/2016 of 29 December 2016) in order to extend the deadline for the Direct Tax Dispute Resolution Scheme, 2016 to 31 January 2017. The Dispute Resolution Scheme, 2016 was

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OECD Issues BEPS Documents on Monitoring Mutual Agreement Procedures under Action 14

October 27, 2016

Action 14 of the OECD project on base erosion and profit shifting (BEPS) was concerned with making dispute resolution procedures more effective. The final report on Action 14 approved by G20 finance ministers in October 2015 outlined the minimum

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UK: Alternative Dispute Resolution for Large Taxpayers

September 10, 2013

An evaluation of the pilot project on alternative dispute resolution (ADR) for large taxpayers has been published by the HMRC. The pilot, run by HMRC’s Dispute Resolution Unit, looked at the effectiveness of using ADR techniques in large and

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Switzerland: Tax resolution for Second-Tier Banks

September 10, 2013

Switzerland has approved the terms of a proposed settlement with the United States announced on 28 August 2013 regarding the exposure of tax information of US citizens with funds in Switzerland. This agreement would allow Swiss banks not currently

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Switzerland agrees plans for settling US Tax conflict

September 08, 2013

The Federal Council of Switzerland has agreed to plans for reconciling the Confederation’s tax conflict with the US. The Council of the Federal Finance Department has established a mutual statement designed to draw a line under past dispute over

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UK: alternative dispute resolution is now available to SMEs and individuals

September 08, 2013

From 2 September 2013 alternative dispute resolution (ADR) is now available to small and medium enterprises (SMEs) and individuals.  If a taxpayer that is in dispute with HMRC asks for ADR a facilitator will be appointed from within HMRC. The

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