Improving Tax Dispute Resolution Mechanisms

The resolution of international tax disputes is a significant component of the OECD BEPS project. This course discusses, analyses and evaluates the governance and functioning of the rules behind tax dispute resolution mechanisms.

The primary focus of this course is on whether the current provisions in tax dispute resolution mechanisms are sufficient to enable transfer pricing disputes to be resolved fairly. Awareness is created on the legal and governmental structure behind the OECD BEPS project, its influence on current tax dispute resolution mechanisms, and the number of cases dealt with under its procedures.

Based on this description and analysis, participants will also be given the opportunity to present their recommendations to improve the tax dispute resolution mechanism structure and its operations.

What questions will the “Improving Tax Dispute Resolution Mechanisms” course answer? The course focuses on recent developments regarding tax dispute resolution. In addition to discussing and analysing the background of its adoption, its objectives and its provisions, the course also includes an evaluation as to whether the Directive will constitute an improvement to tax dispute resolution.

This Zoe training course will empower you with the ability to recognise that the actions to counter BEPS must be complemented with actions that ensure certainty and predictability for businesses, and the details of Action 14 of the BEPS which calls for effective dispute resolution mechanisms.

Course Objectives:

Upon completing this Improving Tax Dispute Resolution Mechanisms training course effectively, participants will be able to:

• Comprehend the methods and legal procedures in case of a tax dispute
• Understand the common reasons for disputes to arise
• Identify the critical time frames and deadlines for the appeals process
• Study the rights of the taxpayers
• Discover how to apply for reconsideration of decisions with FTA
• Learn about the methods and pre-basics of approaching Tax Dispute Committees
• Understand the mechanism of resolving disputes and making appeals
• Learn about the key elements and time frames for notification from FTA, assessments, fines and penalties
• Understand the policies and procedural framework of the FTA dispute resolution process
• Decipher legal references surrounding disputes from tax procedures laws
• Know the rights of taxpayers and the power of tax authorities
• Study the process of appeals with the Tax Dispute Resolution Committee