TCDR_Tax Dispute and Resolution Survey 2014

Please select your office location.

Features of your tax system

1) Does your tax system take account of the OECD
Guidelines?

Yes

No

2) Is there any independent tax authority review at the end of an audit of the conclusion reached in that audit?

Yes

No

Appeals procedure

First stage appeals

3) If you disagree with the Tax Authority conclusion, what is the next step?

Administrative Appeal to the Tax Authority

Appeal to an independent Court

Other (please specify)

4) Who sits as judges in this first Court or Tribunal?

Lawyers

Lawyers with other professionals having relevant experience (such as valuers)

Non-legally qualified judges

Other (please specify)

5a) Is there a process of disclosure of documents?

Yes

No

5b) Is it usual to have evidence from witnesses?

Yes

No

5c) Would witness evidence first be prepared in writing?

Yes

No

5d) Would witnesses be expected to attend the hearing to answer questions?

Yes

No

5e) Is it usual to call expert witnesses?

Yes

No

5f) Would the Tax Authority also call its own expert witnesses?

Yes

No

6) Are hearings in public or private?

Private

Public

7) How long does it usually take to prepare a case and get to a hearing?

< 3 months

>3 months but <6 months

> 6 months but <12 months

> 12 months

8) Does the Court or Tribunal prepare a formal judgment at the conclusion of the case?

Yes

No

Further appeals

9) Can you appeal from the decision of the First tribunal?

Yes

No

10) Is this appeal an unlimited right of appeal (a rehearing)?

Yes

No

11) Is the appeal limited to issues of law (not fact)?

Yes

No

12) How many tiers of appeal are there?

Your jurisdiction

13) Do you have reported transfer pricing cases? (if so please list)

Your tax authority

14) Are transfer pricing audits common?

Yes

No

15) Do you anticipate increasing activity?

Yes

No

Your experience

16) Please outline your experience in transfer pricing litigation. Please include a list of key individuals in your territory.