Improving Tax Dispute Resolution Mechanisms

Course overview

A key element of the OECD BEPS program 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.

The “Improving Tax Dispute Resolution Mechanisms” course will provide answers to what queries? The recent advancements in tax dispute resolution are the main topic of the course. The course covers an assessment of whether the Directive will improve tax dispute resolution in addition to reviewing and analyzing the circumstances behind its implementation, its goals, and its provisions.

Participants will gain the knowledge and skills necessary to understand Action 14 of the BEPS, which asks for efficient dispute resolution processes, as well as the necessity of actions that promote certainty and predictability for businesses, through this Training Bee training course.

Introduction

We’re glad you’re here for the seminar on “Improving Tax Dispute Resolution Mechanisms.” Any tax system will inevitably experience tax disputes due to differences in tax liability interpretation, compliance, or assessment. For the integrity of the tax code to be upheld, taxpayer justice to be guaranteed, and governmental revenue requirements to be protected, these conflicts must be effectively resolved.

The goal of this course is to give learners a thorough grasp of tax dispute settlement systems, the difficulties they create, and solutions to these problems. This course will give you the knowledge and skills you need to successfully manage tax disputes, whether you’re a taxpayer, tax professional, legal counsel, or government official.

We are The Training Bee, a global training and education firm providing services in many countries. We are specialized in capacity building and talent development solutions for individuals and organizations, with our highly customized programs and training sessions.

By the end of this course, you will be better equipped to deal with tax disputes, whether you are a taxpayer or a tax professional, and you will be able to improve the procedures used in your respective settings to resolve tax disputes.

We are eager to start this educational journey with you and nurture a thorough comprehension of how to improve tax dispute settlement processes. Let’s start!

Learning Objectives

Upon completing Improving Tax Dispute Resolution Mechanisms, participants will be able to:

• 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

Our Unique Training Methodology

This interactive course comprises the following training methods:

• Journaling – This consists of setting a timer and letting your thoughts flow, unedited and unscripted recording events, ideas, and thoughts over a while, related to the topic.
• Social learning – Information and expertise exchanged amongst peers via computer-based technologies and interactive conversations including Blogging, instant messaging, and forums for debate in groups.
• Project-based learning
• Mind mapping and brainstorming – A session will be carried out between participants to uncover unique ideas, thoughts, and opinions having a quality discussion.
• Interactive sessions – The course will use informative lectures to introduce key concepts and theories related to the topic.
• Presentations – Participants will be presented with multimedia tools such as videos and graphics to enhance learning. These will be delivered engagingly and interactively.

Training Medium

This Improving Tax Dispute Resolution Mechanisms training is designed in a way that it can be delivered face-to-face and virtually.

Course Duration

This training is versatile in its delivery. The training can be delivered as a full-fledged 40-hour training program or a 15- hours crash course covering 5 hours of content each day over 3 days

Pre-course Assessment

Before you enroll in this course all we wanted to know is your exact mindset and your way of thinking.
For that, we have designed this questionnaire attached below.

• Give your own definition of a tax dispute.
• Give an illustration of a circumstance that might result in a tax dispute.
• Have you ever engaged in any personal or professional tax disputes? If so, give a brief account of your experience.
• Authorities and procedures for taxes:
• Give the names of the organizations or tax authorities in your nation or region that are in charge of settling tax issues.
• If you know it, describe the typical procedure or stages that go into settling a tax dispute in your area.
• Name three tax-related problems or disagreements that people or businesses frequently run into.
• Are there any particular tax conflicts that are common or important in your area?

Course Modules

This Improving Tax Dispute Resolution Mechanisms covers the following topics for understanding the essentials of the Agile Workplace:

Module 1 – INTRODUCTION

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

Module 2 – TERMS OF REFERENCE TO REVIEW AND MONITOR THE IMPLEMENTATION OF BEPS ACTION 14

• The bare minimum needed to improve the effectiveness of conflict resolution procedures
• Countries have obstacles that prevent them from resolving disputes arising from treaties.
• Removing the barrier of double taxation
• Application and interpretation of tax treaties in a proper manner
• Boost the mapping process’ efficacy and efficiency

Module 3 – DISPUTE PREVENTION (PART A)

• Resolve issues amicably
• The bilateral agreement on advance pricing

Module 4 – ACCESS TO THE MAP AND AVAILABILITY (PART B)

• Requesting help from MAP
• Process of bilateral consultation or notice
• MAP in circumstances of transfer pricing
• Agreement’s anti-abuse clause
• Tax officials and taxpayers reach a deal about an audit
• Inadequate information

Module 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

Module 6 – MAP AGREEMENTS ARE APPLIED FOR (PART D)

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

Module 7 – ASSESSMENT METHODOLOGY FOR THE REVIEW AND MONITORING OF THE BEPS ACTION’S IMPLEMENTATION

• Preamble
• Objective
• Participation
• Duration and Term

Module 8 – Process for peer review and monitoring

• Getting Contributions for the Stage 1 Peer Review Outline and Accepting a Stage 1 Peer Review Report
• Stage 1 Peer Review Reports Publication
• Monitoring of Steps Taken by the Assessed Jurisdiction to Enhance the MAP Regime

Module 9 – GETTING COMMENTS FOR STAGE 1 PEER REVIEW

• Getting suggestions from the assessed jurisdiction
• Getting opinions from other jurisdictions that have been evaluated
• Getting inputs from the public

Post-course Assessment

Participants need to complete an assessment post-course completion so our mentors will get to know their understanding of the course. A mentor will also have interrogative conversations with participants and provide valuable feedback.

• List the main goals for enhancing tax dispute settlement procedures after defining them.
• Describe the importance of an efficient system for resolving tax disputes for both tax officials and taxpayers.
• Describe the typical stages involved in resolving a tax dispute, taking into account any ADR techniques presented in the course.
• Describe how the legal system, administrative agencies, and tax authorities participate in the resolution of tax disputes.
• Give an explanation of ADR in the context of tax disputes, and go over the benefits and drawbacks of utilizing ADR techniques.
• Give instances where resolving a tax dispute through mediation or arbitration might be advantageous.
• How does your country’s legal system stack up against the recommended procedures discussed in the course?

Lessons Learned

The Importance of Efficiency and Fairness: Participants have discovered that preserving public confidence in the tax system depends on having an effective and equitable tax dispute settlement system. Both taxpayers and tax authorities profit from prompt and equitable resolutions.

ADR (Alternative Dispute Resolution): ADR techniques, such mediation and arbitration, are crucial in resolving tax issues. Participants are aware that ADR can lessen the pressure on the legal system and result in quicker, less adversarial outcomes.

Legal foundation Clarity: For efficient tax dispute settlement, there must be a clear legal foundation. The necessity of having comprehensive and clear tax legislation and dispute resolution processes is acknowledged by participants.

International Tax Disputes: Resolving an international tax dispute presents a variety of difficult situations, such as concerns with double taxation and different tax legislation in different nations. Participants have learned about the plans and agreements that deal with these difficulties.

Collaboration and Communication: A key component of successful dispute resolution is effective communication between taxpayers and tax authorities. Participants have gained knowledge of the importance of honest and open communication as well as the significance of successful negotiation.

Tax experts, such as attorneys, accountants, and consultants, have a crucial role to play in assisting taxpayers with the resolution of disputes. Participants are aware of how crucial it is to consult a professional when dealing with tax problems.