Insights on Tax Controversy & Dispute Resolution

The Post-TCJA Interplay Between NOLs and Charitable Dedecutions

May 30, 2022 | The authors of this article explore the complexities that corporations face (and the potential benefits they may enjoy) if they have charitable contributions and net operating loss carryovers available for deduction on their 2021 returns. | Tax Notes Federal

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No Notice: Why Unilateral IRS Rulemaking Is Obsolete

May 2, 2022 | The IRS and Treasury have long claimed that subregulatory published guidance is exempt from notice and comment requirements established by the Administrative Procedure Act. Two recent cases, Mann Construction and CIC Services, however, rejected this claim in the context of two IRS notices, paving the way for taxpayers to wage similar successful attacks. The authors of this article focus on IRS rules carrying the force of law that were issued without any notice and comment procedures. It also reviews court opinions addressing those rules and the Administrative Procedure Act and explains how taxpayers may use the opinions in future disputes. | Tax Notes Federal

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The Basics of Managing Multilateral Controversy - Part 1

With multilateral controversies on the rise, it is important for taxpayers to understand how to effectively engage with tax authorities on these issues. Part 1 of this two-part article considers the context of these controversies and discusses the need for multilateral engagement by the tax authorities.

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The Basics of Managing Multilateral Controversy - Part 2

With multilateral controversies on the rise, it is important for taxpayers to understand how to effectively engage with tax authorities on these issues. Part 2 of this two-part article takes a deeper dive into procedures and takes a deeper dive into procedures and makes practical recommendations.

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Managing Multilateral Controversy

In this article, authors lay out a number of common scenarios and describes some successful strategies and best practices in approaching tax controversies with multilateral dimensions.

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An ICAP Primer

August 23, 2021 | In this article, the authors explain the OECD's international compliance assurance program process and when and how it can be most beneficial for multinationals and tax authorities. | Tax Notes International

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India Takes a Giant Leap With Faceless Audits

This article outlines India’s recently overhauled audit system and highlights factors that taxpayers operating in India should consider when preparing for an audit.

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ICAP: Taking disputes off the MAP

In this article, the authors explore xplore the International Compliance Assurance Programme as a tool for preventing disputes that would otherwise need to be resolved through traditional mechanisms.

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A U.S. Perspective on Transfer Pricing and EU State Aid

The authors offer views on the role of th arm's-length principle in EU state aid enforcement.

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The State of Country-by-Country Reporting

In this article, the authors highlight the movement toward increased transparency and how that translates into additional compliance burdens, concluding that country-by-country reporting is here to stay.

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Tax Certainty: The March Goes On

January 25, 2022 | The authors of this article review recent developments in 'tax certainty'. | International Tax Review

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Pillar One's Amount A: A Revolution in TP Controversy

In this article, the authors discuss the Amount A tax certainty process and how it turns traditional transfer pricing dispute resolution on its head for in-scope taxpayers.

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IRS Memo Complicates Post-Altera Compliance

In this article, the authors examine a recently released legal advice memorandum instructing IRS examiners on how to respond to cost-sharing rules compliance, and they argue that the IRS’s guidance will challenge the compliance strategy of many taxpayers.

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IRS Memo Raises Issues for Post-Altera Stock-based Compensation True-ups

In this article, the authors describe a July 13 2021 IRS advice memorandum and how its conclusions create risks for taxpayers that true-up unshared stockbased compensation costs under cost sharing arrangements.

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The Blocked Income Problem in Transfer Pricing

In this article, the authors analyze the blocked income problem in the 1994 U.S. transfer pricing regulations and how the decision in the 3M case pending before the U.S. Tax Court might change the landscape.

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MAP: Past, Present, and Future

How has OECD's BEPS project changed the way governments handle mutual agreement procedure cases under tax treaties?

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Off the MAP: Dispute Resolution in the BEPS 2.0 Blueprints

In this article, the authors examine the dispute prevention and resolution mechanisms discussed in the OECD's pillar 1 blueprint for taxing the digital economy.

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