The Global Legal Post today launches its latest comparative guide, examining the rapidly changing corporate tax landscape as governments tighten enforcement and increase scrutiny of multinational businesses.
The Corporate Tax and Tax Controversy Law Guide, edited by Miller Thomson partner David W. Chodikoff, examines corporate tax regimes and the growing area of tax controversy, with contributors from 28 jurisdictions addressing issues including corporate tax rates, the global minimum tax, taxation of foreign-source income, indirect and withholding taxes and the operation of general anti-avoidance rules.
Its tax controversy section explores the issues most likely to result in disputes with revenue authorities, the legislative frameworks governing those disputes and the alternative methods available to resolve them.
Chodikoff said the country-by-country analysis in the guide highlighted a shift away from traditional approaches to corporate taxation as governments seek to raise revenue and clamp down on avoidance.
“Past governmental approaches to corporate taxation are no longer in fashion,” he wrote in his introduction to the guide.
Older tax planning tactics including treaty shopping, profit shifting and the use of low-tax jurisdictions have become less prevalent, he said, adding: “In today’s environment, law firms around the globe are dealing with tougher rules of enforcement requiring greater, if not complete, transparency.”
Watch David W. Chodikoff introduce the guide
There is also a series of market insight chapters that focus on emerging trends in corporate tax and tax controversy.
Click here to read the guide online. The PDF edition is available to download here, and the print edition is available to buy here.
The book’s authors will assemble to celebrate the guide’s launch at an invitation-only roundtable on 7 October, which will be held at the offices of Schjødt, whose partners Malene Overgaard and Frederik Dahlstrøm wrote the Danish Q&A and market insight.
The Corporate Tax and Tax Controversy comparative guide is one of 19 titles in the Law Over Borders series, which also covers topics including arbitration, artificial intelligence, cryptoassets, data protection, ESG and restructuring and insolvency.
For further information about the guides, email Katie Burrington at [email protected].
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