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TP Lecture week 28 – Dispute resolution

Table of Contents

Pre-recorded lecture:

Dispute Resolution: https://www.dropbox.com/sh/9own8vamz4i6y6b/AABsDBeP1ZOiOf97UCF5po8ea?dl=0

TP OECD Draft-Handbook-TP-Risk-Assessment-ENG

Follow curriculum – Reading:

OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017

Chapter IV: Parts C, D, F, G

BEPS Action 14 and 15 Disputes & MLI  http://www.oecd.org/ctp/beps-actions.htm

SOURCE: of Constitutions of various Countries

http://www.wipo.int/wipolex/en/

The above link not only introduces you to various treaties and laws per country on IP issues (relevant to international tax/transfer pricing issues), but also gives you access to the latest Constitutions.

In tax law, Constitutions are important to establish if:

  • the Constitution is the Supreme Law and overrides all other laws;
  • there are administrative law remedies – when a Revenue Authority conducts an audit, should this be followed by a letter of findings before revised tax assessments are raised? Are you entitled to reasons for a revised assessment?
  • and other issues discussed in detail in the seminal Ph.D thesis of Prof Dr Daniel N. Erasmus “An Analysis of Challenging the Commissioner’s Discretionary Powers to Audit Taxpayers in light of the Constitution, 1996” available here – http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2426754 – where similar principles applicable in South Africa in analyzing taxpayer constitutional rights during tax audits, are applicable to other jurisdictions with similar Constitutions;
  • the implications of international law, especially to transfer pricing, PE’s and the like.
For further reading go to: http://iitfconnect.com/?p=34 to read how these principles apply in South Africa, where these principles are equally applicable in many other jurisdictions around the world.

Pay careful attention to the pre-trial filing in the coca-cola case below and the size of the professional and legal team, as well as the number of expert witnesses that have been called. The coca-cola case pre-trial document and articles can be found here: http://iitfconnect.com/?p=675

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Choose the track that fits your practice focus. All programmes are practitioner-taught, cohort-based, and validated by Middlesex University.

Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
Core focus Methods, comparables, DEMPE, documentation, audits, dispute defence Treaties, source vs residence, anti-avoidance, PE, relief from double tax Statutory interpretation, case law, assessments, objections, local practice
Primary tools OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style Case-based assignments, file reviews, short written defences Problem questions, treaty interpretation, position papers Problem questions, statutory analysis, case commentary
Typical outcomes Build defensible TP files and strategies, improve audit readiness Design cross-border structures within rules, mitigate double tax Apply SA tax law accurately, manage reviews and disputes
Entry point Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

Awards Ladder

Award Best for What you achieve Assessment highlights
PG Certificate Foundation to intermediate upskilling Core concepts, frameworks, and applied techniques Short case write ups, timed responses, applied tasks
PG Diploma Expanding technical depth and application Advanced analysis, risk management, documentation quality Integrated case assignments, policy memos, oral defence
MSc Leaders and specialists building authority Capstone project and research backed practice outcomes Research project, viva or presentation, publishable summary

IFF Certificate Courses

Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension Conducting a Transfer Pricing Trial Effectively Managing Tax Teams Indirect Taxation Tax Risk Management
Jurisdictional audience Global audience Global audience Global audience, with local adaptation Global audience
Ideal for In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial Heads of tax, managers, team leads, controllers, emerging leaders VAT, GST, customs, finance managers, AP, AR, compliance specialists Tax managers, risk officers, controllers, advisors building governance
Core focus Case theory, evidence files, expert reports, witness prep, courtroom strategy Operating models, KPIs, workflows, stakeholder management, coaching VAT design, place of supply, input credits, exemptions, WHT interactions Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study
Duration 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time
Outcomes Confident litigation preparation and defence for TP disputes Stronger execution, clear roles, measurable team performance Reduced VAT errors, better cash flow, fewer surprises at audit Structured governance, fewer findings, faster dispute resolution
Prerequisites TP fundamentals recommended Supervisory experience helpful Basic VAT knowledge helpful General tax experience helpful
Pathway Progress to PG Certificate in Transfer Pricing Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership) Progress to PG programmes, International Tax or SA Tax Law Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected