Taxation International

Tax Litigation: Jurisdictional Comparisons

By David Chodikoff
Sweet & Maxwell U.K. September 2013

Specifications

ISBN-13
9780414030961
Publisher
Sweet & Maxwell U.K.
Publication
September 2013
Format
Hardback
Jurisdiction
International ? Countri(es) for reference only

Details

Tax Litigation is the first book of its kind. It provides owners and leaders of business, general counsel, tax lawyers, accountants and members of the general public with ready access to the fundamentals of tax litigation in a multi-jurisdictional, comparative format. The information is provided by leading practitioners within the field from around the globe. 
Whether the ultimate problem is within the common law/civil code context or involves criminal tax related offences, this book provides invaluable information regarding the identification of the relevant legislative framework, the pre-trial process, the trial process, the important individual national aspects of both documentary and witness evidence including expert witness evidence, court cost considerations, Appeals and the hot areas of interest in each jurisdiction. This work highlights the complexities of tax litigation around the world.

This title:

• Advises on the fundamentals of tax litigation in a range of international jurisdictions
• Covers over 30 jurisdictions on a country-by-country basis, each written by local expert practitioners 
• Provides invaluable information regarding the identification of the relevant legislative framework
• Adopts a consistent approach for each jurisdiction, so that quick and accurate comparisons can be readily made 
• Goes through topics such as the pre-trial process, the trial process, the important individual national aspects of both documentary and witness evidence including expert witness evidence, court cost considerations, and appeals in each jurisdiction

 

Jurisdictional Coverage: 

Austria – BMA
Belgium – Loyens & Loeff
Bolivia – Rojas Abogados
Brazil – Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados
Canada – Miller Thomson
Colombia – PRC Law
Germany – Oppenhoff & Partner
Greece - Kelemenis
Hungary – Lakatos, Koves És Társai
Ireland – William Fry
Italy – Chiomenti Studio Legale
Malta – Aequitas Legal
Mexico – Basham, Ringe y Correa, S.C.
Nigeria – Churchfields Solicitors
Philippines – SyCip Salazar Hernandez & Gatmaitan
Russia – Yust Law Firm
Switzerland – Meyerlustenberger
Turkey – Moroglu Arseven

Table of Contents

  • An Overview of the Legislative Framework: Common Law/Civil Code Context; Tax Evasion; Other Criminal Tax Offences
  • The Pre-Court Process: Common Law/Civil Code; Dispute Resolution; The Criminal Context; Plea Bargain
  • The Court Proceeding: From Commencement to Judgement
  • Documentary Evidence
  • Witness Evidence
  • Expert Evidence
  • Argument
  • The Decision
  • Costs
  • Appeals
  • Hot Areas of Interest

About the Author

GENERAL EDITOR

David W. Chodikoff specializes in Tax Litigation (Civil and Criminal) and International Tax Dispute Resolution. He represents clients in tax disputes with government tax authorities before the courts.

THE FIRM

Miller Thomson enjoys a reputation as one of Canada’s most respected national business law firms. Through strategic growth, Miller Thomson has added enhanced capabilities, depth and resources in many core and specialty areas of expertise.

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