Pre-Trial Proceedings and Expert Evidence in Tax Litigation

Journal
Debelva, F.; Pagone, G.T.; Cortot-Boucher, E.; Drüen, K-D.; Rip, G.; Kothari, V.
Australia; Canada; France; Germany; India; International
Bulletin for International Taxation 2016 (Volume 70), No. 3
PriceUSD 45

This article summarizes the findings of Seminar K (Practical protection of taxpayers in the tax litigation process) held on 3 September 2015 at the 69th Congress of the International Fiscal Association (IFA) in Basel. The article focuses on the differences between legal systems with regard to pre-trial proceedings and expert evidence.