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Comparative guide

Tax investigations and disputes across borders

Against a difficult macroeconomic landscape, we expect to see an increase in large-scale tax investigations and disputes over the coming months, with many international tax authorities adopting increasingly robust positions in tax audits and assessments involving large corporates.

Other developments in this space - including increasingly sophisticated audits of transfer pricing and tax structuring within multinational groups, an increased scrutiny of taxpayers' motives and management incentive plans, an ever-growing volume of taxpayer information being shared internationally, and an increased use of criminal powers - also contribute to the rising risks to businesses.

Understanding how tax investigations and disputes work as a practical matter, and the potential consequences that may arise should such conflict with a tax authority arise, is therefore increasingly important. 

To help you do so, we have prepared a Q&A guide exploring the contentious tax framework in nine key jurisdictions across Europe and the US. We have also developed an interactive tool which allows you to quickly filter this information to show only specific jurisdictions and/or questions you need.

In addition to helping you understand the contentious tax framework in nine key jurisdictions, we also want to give you some guidance should you need to build a similar picture of the rules in other jurisdictions. To that end, the guide also includes a checklist of questions you might want to explore with local tax advisors to achieve this.

Please visit our Tax investigations and disputes webpage for more resources and information on the team behind the guide. 

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