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 Enhancing Tax Dispute Resolution Mechanisms TR122158890 QR Code
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Enhancing Tax Dispute Resolution Mechanisms

Overview:

Introduction

A key element of the OECD BEPS programme is the settlement of international tax disputes. The governance and operation of the laws governing the operation of tax dispute settlement systems are discussed, analyzed, and evaluated in this course. This course's main concern is whether the current tax dispute resolution provisions are adequate to allow transfer pricing disputes to be fairly handled. The OECD BEPS project's governmental and legislative framework, impact on existing tax dispute mechanisms, and number of cases handled through its processes are all made public. Participants will also get the chance to share their suggestions for enhancing the design and functionality of the tax dispute settlement system based on this description and analysis.

Course Objectives:

At the end of this course the participants will learn about:

  • Understand the tactics and judicial processes in the event of a tax dispute.
  • Recognize the typical causes of disagreements.
  • Determine the crucial deadlines and time periods for the appeals procedure.
  • investigate taxpayer rights
  • Learn how to use FTA to request a review of decisions.
  • Discover the pre-basics and approaches to contacting Tax Dispute Committees.
  • Recognize the procedures for settling conflicts and filing appeals.
  • Learn about the essential components and deadlines for FTA, assessments, fines, and penalties
  • Recognize the rules and guidelines governing the FTA dispute resolution process.
  • Decipher the legal jargon used to describe issues involving tax legislation.

Targeted Audience

  • tax advisors
  • tax consultants
  • Legal advice and attorneys
  • tax consultants
  • experts in general taxation
  • Tax experts working for advising firms
  • novices in the trade and commercial industries
  • government employees
  • Internal tax managers or directors
  • tax enforcement agencies

Course Outline:

Unit1: Introduction 

  • Terms of Reference for Base Erosion and Profit Shifting (BEPS)
  • Assessment Techniques
  • Framework for Reporting Statistics for MAP

Unit2: TERMS OF REFERENCE TO REVIEW AND MONITOR THE IMPLEMENTATION OF BEPS ACTION 14

  • The minimum requirement to make dispute resolution mechanisms more efficient
  • Obstacles that counteract countries from settling treaty-related disputes
  • Removing double taxation as an obstacle
  • Proper application and interpretation of tax treaties
  • Strengthen the effectiveness and efficiency of the mapping process
    • Ensure that treaty obligations associated with MAP are fully implemented in good faith
    • Ensure that administrative processes promote the prevention and timely resolution of treaty-related disputes

Unit3: PREVENTING DISPUTES  (PART A)

  • Resolve issues amicably
  • The bilateral agreement on advance pricing

Unit4: ACCESS TO AND AVAILABILITY OF MAP (PART B)

  • Requesting help from MAP
  • Process of bilateral notice or consultation in transfer pricing cases
  • Agreement's anti-abuse clause
  • Tax officials and taxpayers reach a deal on an audit
  • inadequate information
  • dual taxation is eliminated
  • Publicize precise regulations, instructions, and policies
  • measures to make it simple to obtain the MAP's rules, policies, processes, and use
  • Inform their treaty partners of any administrative or legal changes

Unit 5: MAP CASE RESOLUTION (PART C)

  • With a view to avoiding taxes that is inconsistent with the tax treaty
  • A typical timeframe is 24 months.
  • sufficient resources
  • Those in charge of map operations should have the power.
  • transparency regarding positions

Unit 6: IMPLEMENTATION OF MAP AGREEMENTS  (PART D)

  • Put into practice any agreements made during MAP meetings.
  • Agreements should be carried out promptly.
  • Avert last-minute changes

Unit7: ASSESSMENT METHODOLOGY FOR THE REVIEW AND MONITORING OF THE BEPS ACTION'S IMPLEMENTATION

  • Preamble
  • Objective
  • Participation
  • Duration and Term

Unit 8: PROCESS FOR PEER REVIEW AND MONITORING

  • Acquiring Inputs for the Stage 1 Peer Review
  • Outline and Approval of a Stage 1 Peer Review Report
  • Publication of Stage 1 Peer Review Reports
  • Monitoring of Measures taken by Assessed Jurisdiction to Improve the MAP Regime (i.e. Stage 2 Peer Monitoring)

Unit 9: OBTAINING INPUTS FOR THE STAGE 1 PEER REVIEW

  • Obtaining inputs from the assessed jurisdiction
  • Obtaining input from the assessed jurisdiction’s peers
  • Obtaining inputs from taxpayers

Unit 10: STAGE 1 PEER REVIEW REPORT DRAWING AND APPROVAL

  • Stage 1 Peer Review report
  • Approval of the Stage 1 Peer Review by the FTA MAP Forum
  • Section I – purpose and background to the monitoring and peer review process
  • Section II – executive summary on the main conclusions based on the Stage 1 Peer Review reports
  • Section III – Stage 1 Peer Review reports on the assessed jurisdictions as approved

Unit 11: ADOPTION OF FTA MAP FORUM REPORT

  • Examining measures taken by assessed jurisdiction (Stage 2 Peer Monitoring)
  • Approval of Stage 2 Peer Monitoring report
  • Adoption of FTA MAP Forum Update Report
  • Confidentiality

Unit 12: FRAMEWORK FOR REPORTING MAP STATISTICS

  • Introduction
  • A MAP case begins in the process
  • finalization of a MAP case
  • Publication and Reporting of MAP Statistics

Unit13: A GUIDE TO SPECIFIC DOCUMENTATION AND INFORMATION

  • Contact information for the office or competent authority handling MAP cases
  • How and in what format the taxpayer should submit their MAP request

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