Managing tax disputes has never been easy, but with the pace of developments in tax administration, taxpayers may not have expected it to become quite so complex. In this session, the speakers shared their insights and experience on some of the key issues and recent developments in cross-border tax disputes and administration, including:
- The ATO’s information gathering powers, including practical, legal and strategic considerations when dealing with informal and formal RFIs, particularly in the context of offshore information notices
- International developments in the exchange of information, including the relevance of the OECD Convention on Mutual Administrative Assistance in Tax Matters and the implications of the recent Federal Court of Canada decision in Shopify
- The latest thinking on mutual agreement procedure and mandatory binding arbitration, including the implications of the recent Full Federal Court of Australia decision in Oracle.