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TP Lecture week 28 – Dispute resolution

Pre-recorded lecture:

Dispute Resolution: https://www.dropbox.com/sh/9own8vamz4i6y6b/AABsDBeP1ZOiOf97UCF5po8ea?dl=0

TP OECD Draft-Handbook-TP-Risk-Assessment-ENG

Follow curriculum – Reading:

OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017

Chapter IV: Parts C, D, F, G

BEPS Action 14 and 15 Disputes & MLI  http://www.oecd.org/ctp/beps-actions.htm

SOURCE: of Constitutions of various Countries

http://www.wipo.int/wipolex/en/

The above link not only introduces you to various treaties and laws per country on IP issues (relevant to international tax/transfer pricing issues), but also gives you access to the latest Constitutions.

In tax law, Constitutions are important to establish if:

  • the Constitution is the Supreme Law and overrides all other laws;
  • there are administrative law remedies – when a Revenue Authority conducts an audit, should this be followed by a letter of findings before revised tax assessments are raised? Are you entitled to reasons for a revised assessment?
  • and other issues discussed in detail in the seminal Ph.D thesis of Prof Dr Daniel N. Erasmus “An Analysis of Challenging the Commissioner’s Discretionary Powers to Audit Taxpayers in light of the Constitution, 1996” available here – http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2426754 – where similar principles applicable in South Africa in analyzing taxpayer constitutional rights during tax audits, are applicable to other jurisdictions with similar Constitutions;
  • the implications of international law, especially to transfer pricing, PE’s and the like.
For further reading go to: https://taxjournal.eu/?p=34 to read how these principles apply in South Africa, where these principles are equally applicable in many other jurisdictions around the world.

Pay careful attention to the pre-trial filing in the coca-cola case below and the size of the professional and legal team, as well as the number of expert witnesses that have been called. The coca-cola case pre-trial document and articles can be found here: https://taxjournal.eu/?p=675