Improving Tax Dispute Resolution Mechanisms

Course Objectives • Comprehend the methods and legal procedures in case of a tax dispute • Understand the common reasons for disputes to arise • Identify the critical time frames and deadlines for the appeals process • Study the rights of the taxpayers • Discover how to apply for reconsideration of decisions with FTA • Learn about the methods and pre-basics of approaching Tax Dispute Committees • Understand the mechanism of resolving disputes and making appeals • Learn about the key elements and time frames for notification from FTA, assessments, fines and penalties • Understand the policies and procedural framework of the FTA dispute resolution process • Decipher legal references surrounding disputes from tax procedures laws • Know the rights of taxpayers and the power of tax authorities • Study the process of appeals with the Tax Dispute Resolution Committee Course Outline INTRODUCTION • Base Erosion and Profit Shifting (BEPS) • Terms of Reference • Assessment Methodology • MAP Statistics Reporting Framework TERMS OF REFERENCE TO MONITOR AND REVIEW The minimum requirement to make dispute resolution mechanisms more efficient • Obstacles that counteract countries from settling treaty-related disputes • Removing double taxation as an obstacle • Proper application and interpretation of tax treaties • Strengthen the effectiveness and efficiency of the mapping process o Ensure that treaty obligations associated with MAP are fully implemented in good faith o Ensure that administrative processes promote the prevention and timely resolution of treaty-related disputes; and o Ensure that taxpayers that meet the requirements of paragraph 1 of Article 25 of the OECD Model Tax Convention can access the MAP • Prevent tax treaty-related disputes PREVENTING DISPUTES • Resolve by mutual agreement • The bilateral advance pricing arrangement AVAILABILITY AND ACCESS TO MAP • Request for MAP assistance • Bilateral consultation or notification process • MAP in transfer pricing cases • Treaty anti-abuse provision • Audit settlement between tax authorities and taxpayers • Insufficient information • Elimination of double taxation • Publish clear rules, guidelines and procedures • Measures to make rules, guidelines, procedures and use of the MAP easily accessible • Notify their treaty partners of administrative or statutory processes RESOLUTION OF MAP CASES • View to the avoidance of taxation which is not in accordance with the tax treaty • An average time frame of 24 months • Adequate resources • Staff in charge of map processes should have the authority • Transparency with respect to positions IMPLEMENTATION OF MAP AGREEMENTS • Implement any agreement reached in MAP discussions • Agreements should be implemented on a timely basis • Avoid late adjustments ASSESSMENT METHODOLOGY FOR THE MONITORING AND REVIEW OF THE IMPLEMENTATION OF THE BEPS ACTION • Preamble • Objective • Participation • Duration and Term PEER REVIEW & MONITORING PROCESS • Acquiring Inputs for the Stage 1 Peer Review • Outline and Approval of a Stage 1 Peer Review Report • Publication of Stage 1 Peer Review Reports • Monitoring of Measures taken by Assessed Jurisdiction to Improve the MAP Regime (i.e. Stage 2 Peer Monitoring) OBTAINING INPUTS FOR THE STAGE 1 PEER REVIEW • Obtaining inputs from the assessed jurisdiction • Obtaining input from the assessed jurisdiction’s peers • Obtaining inputs from taxpayers DRAFTING AND APPROVAL OF STAGE 1 PEER REVIEW REPORT • Stage 1 Peer Review report • Approval of the Stage 1 Peer Review by the FTA MAP Forum • Section I – purpose and background to the monitoring and peer review process • Section II – executive summary on the main conclusions based on the Stage 1 Peer Review reports • Section III – Stage 1 Peer Review reports on the assessed jurisdictions as approved ADOPTION OF FTA MAP FORUM REPORT • Examining measures taken by assessed jurisdiction (Stage 2 Peer Monitoring) • Approval of Stage 2 Peer Monitoring report • Adoption of FTA MAP Forum Update Report • Confidentiality MAP STATISTICS REPORTING FRAMEWORK • Introduction • MAP Process • Starting of a MAP case • Closing of a MAP case • MAP Statistics Reporting and Publication Methodology The training methodology integrates lectures, interactive discussions, collaborative group exercises, and illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical experience, emphasizing the application of learned techniques. This approach ensures that attendees return to their professional environments equipped with both the competence and self-assurance to effectively implement the acquired skills in their responsibilities. DATE: 1ST BATCH:        27th – 30th Jan, 2026       2ND BATCH:       19th – 22nd May, 2026 3RD BATCH:       15th – 18th Sep, 2026