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Getting The Deal Through

Global Overview

Richard Jeens

Slaughter and May

Monday 16 October 2017

As the chapters that follow make clear, each jurisdiction brings its own challenges to resolving tax controversies. However, more globally, a key theme that stands out is an emerging tension between transparency (in terms of information exchange or what is expected of taxpayers) and tougher tax authorities on the one hand, and competition for business between countries alive to the changing political and economic landscape on the other. This, coupled with the ongoing political and public focus on tax issues (and the associated reputational concerns that this brings), ensures that obtaining a ‘good’ outcome from any particular tax dispute requires not just technical tax expertise, but the fuller range of dispute resolution and investigation tools.

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