PWC: The Tax Disputes and Litigation Review

The objective of this book is to provide tax professionals involved in disputes with authorities in multiple jurisdictions with an outline of the key issues that may arise in these locations. The third edition continues to focus on jurisdictions where multinational companies may face disputes.

Each chapter provides an overview of the procedural rules that govern tax appeals and spells out the pitfalls that taxpayers should always bear in mind. Issues that are particularly relevant to multinationals, such as transfer pricing, are also considered. Furthermore, the authors were asked to address an issue that they have always considered worrisome in which there may be subtle variations in approach among courts in various jurisdictions. Namely, this concerns the varying ways in which double tax conventions can be interpreted and applied.