TAX LITIGATION JURISDICTIONAL COMPARISONS General Editor: David Chodikoff, Miller Thomson LLP

Tax litigation is the newest member of the established European Lawyer portfolio. This title offers you a thorough guide to the complexities of tax litigation around the world.

THIS NEW TITLE: – The Legislative Framework: Common Law and Civil Code • Provides invaluable information context; Tax Evasion; other criminal regarding the identification of the tax offences £180 9780414030961 relevant legislative framework • Advises on the fundamentals of tax – The Pre-Court process: Common AUTHOR DETAILS litigation in a range of international Law and Civil Code context; Dispute jurisdictions Resolution; the Criminal Context; GENERAL EDITOR: • Covers over 29 jurisdictions on a Plea Bargain David W. Chodikoff specializes in country-by-country basis, each written – The Court Proceeding: From Tax Litigation (Civil and Criminal) and by experienced experts in their field Commencement to Judgement International Tax Dispute Resolution. • Adopts a consistent approach for each – Documentary Evidence He represents clients in tax disputes jurisdiction, so that quick and accurate – Witness Evidence with government tax authorities before comparisons can be readily made – Expert Evidence the courts. • Goes through topics in detail so you – Argument THE FIRM: have a complete framework of the – The Decision Miller Thomson LLP enjoys a reputation litigation to follow – Costs as one of Canada’s most respected • Offers guidance to: – Appeals national business law firms. Through – Hot Areas of Interest strategic growth, Miller Thomson LLP has added enhanced capabilities, depth FOREWORD - The Honourable Gerald J. Rip, Chief Justice of the Tax Court of Canada and resources in many core and specialty areas of expertise. INTERNATIONAL COVERAGE: • Foreword – Gerald J. Rip, The Honourable Chief • Colombia – Caroline Berube, Brad Alexander & Charlotte A. H. Bikkers, Spigt Litigators Justice, Tax Court of Canada Donfil Wong, HJM Asia Law • Nigeria – Oluwatoyin Ajoke Bashorun, • Acknowledgements – David W. Chodikoff, Miller • Costa Rica – Luis Chacón Camacho & Giuliana Churchfields Solicitors Thomson LLP Alvarado Chacón, BLP Legal • The Philippines – Rolando V. Medalla, Jr & Maria • Preface – David W. Chodikoff, Miller Thomson LLP • France – Nicolas Jacquot & Roland Schneider, Christina C. Ortua SyCip Salazar Hernandez & • Australia – Stewart Grieve, Kathryn Bertram, Arsene Taxand Gatmaitan Bridie Andriske, Shinasa Wasimi & Daniel Davids, • Germany – Dr Axel Bödefeld & Dr Gunnar Knorr, • Portugal – Pedro Pais de Almeida & Sara Soares, Corrs Chambers Westgarth Oppenhoff & Partner Abreu Advogados • Austria – Dr Jürgen Brandstätter & Victoria • Greece – Athanasios Kyriakopoulos, Kelemenis & Co. • Republic of Ireland – Fergus Doorly & Sonya Rosengren, LLM, BMA Brandstätter • Hungary – Péter Köves & István Keményfy, Manzor, William Fry Rechtsanwälte GmbH Lakatos, Köves and Partners • Russia – Maxim Rovinskiy & Dmitriy Manuilov, • Belgiu – Christian Chéruy, Loyens & Loeff • India – Manoj K. Singh, Singh & Associates, YUST Law Firm Advocaten-Avocats Advocates & Solicitors • South Africa – Dr Beric Croome & Mmangaliso • Bolivia – Alejandra Bernal, C. R. & F. Rojas – • Italy – Massimo Antonini, Marco Di Siena & Irene Nzimande, Edward Nathan Sonnenbergs Inc. Abogados Pellecchia, Chiomenti Studio Legale • Switzerland – Prof Dr Andrea Opel & Barbara • Brazil – Glaucia Lauletta Frascino & Maria Isabel • Luxembourg – Jean-Pierre Winandy, Nadège Le Stillhart, Meyerlustenberger Lachenal Tostes Bueno, Mattos Filho, Veiga Filho, Marrey Jr. Gouellec & Georges Simon, Loyens & Loeff • Turkey – Dr Z. Ertunç Şirin, Istanbul University, e Quiroga Advogados • Malta – Nicolette Spiteri Bailey, Aequitas Legal Faculty of Law E. Benan Arseven, Moroğlu Arseven • Canada – David W. Chodikoff & Laura • Mexico – Luis Ortiz, Jose Juan Delgado, Juan • United Kingdom – Liesl Fichardt, Clifford Etherington, Miller Thomson LLP Carlos Manrique & Francisco Javier Matus, Chance • China – Caroline Berube, Brad Alexander & Donfil Basham, Ringe y Correa • USA – Hope P. Krebs & Thomas W. Ostrander, Wong, HJM Asia Law • The Netherlands – Dr J. Arnaud Booij & Duane Morris LLP

PLACE YOUR VISIT: sweetandmaxwell.co.uk ORDER NOW EMAIL: [email protected] CALL: 0845 600 9355 (Uk) +44 (0)1264 388560 (International) Quoting reference 1280701A Complete in BLOCK CAPITALS and black ink Please send me the following: Qty Title ISBN Price Delivery

Tax Litigation 9780414030961 £180.00

Order Source No.: 1280701A Total:

Delivery charges are not made for titles supplied to mainland UK. Non-mainland UK please add £4/€5 per delivery. Europe – please add £10/€13 for first item, £2.50/€3 for each additional item. Rest of World – please add £30/€38 for first item, £15/€19 for each additional item. Personal / Organisational Details How to place your order Title: First Name: Online www.sweetandmaxwell.co.uk Surname: Email Job Title: [email protected] (UK) Firm/Organisation: [email protected] (International) Address: Phone 0845 600 9355 (UK) Postcode: Country: +44 (0)1264 388560 (International) Fax Telephone: +44 (0)20 7393 8051 Fax: Post DX: Orders, Sweet & Maxwell, FREEPOST, PO Box 1000 Andover Email address: SP10 9AH, UK Payment Options Using my Account No.: Thomson (Professional) UK Limited – Legal Business (Company No. 1679046). 100 Avenue Road, Swiss Cottage, London NW3 3PF. Registered in England and Wales. Registered office: Aldgate House, 33 Aldgate High Street, London EC3N 1DL. Trades using various trading PO No.: names, a list of which is posted on its website at sweetandmaxwell.co.uk (Professional) UK Limited is a registered data controller under number Please charge my credit card: Z7602050. Your information will be added to the marketing database and will not be given to third parties without your prior consent. Your information will be used to send you relevant marketing and informational material on our products and services. American Express Visa Mastercard Switch/Maestro If you do not wish to receive information about products and services from the following please tick the relevant box[es] Sweet & Maxwell W Green Incomes Data Services Round Hall Card No.: | | | | | | | | | | | | | | | | | | For a detailed privacy statement, a copy, or correction of your information please write to Marketing Information, 100 Avenue Road, London NW3 3PF, call 0207 393 7000 or email [email protected] Start Date: D D M M Y Y Expiry Date: D D M M Y Y UK VAT is charged on all applicable sales at the prevailing rate except in the case of sales to | | | | | | | | | | | | | Ireland where Irish VAT will be charged on all applicable sales at the prevailing rate. Customers outside of the EU will not be charged UK VAT. Issue No. (Switch/Maestro only): The price charged to customers, irrespective of any prices quoted, will be the price specified in | | | | our price list current at the time of despatch of the goods, as published on our website unless the order is subject to a specific offer or discount in which case special terms may apply. Card Billing Address: Rates, prices, delivery charges, discounts, dates and other information are subject to change at anytime without prior notice. Goods will normally be despatched within 3-5 working days (if different from above) of availability. “Thomson Reuters” and the Thomson Reuters logo are trademarks of Thomson Reuters and its affiliated companies. Request a Standing Order today and receive a 10% discount. Plus, future editions and paperback Postcode: Country: Supplements published between editions will be sent to you automatically, each with the same 10% discount. Alternatively, you can request a Standing Order to only receive supplements to the current edition, I enclose a cheque payable to Thomson Reuters and these will be sent to you on publication with a 5% discount. The 30-day satisfaction guarantee applies to all titles supplied on Standing Order. You may cancel your Standing Order at any time by writing to us at Thomson Reuters, PO Box 1000, All goods are subject to our 30 day Satisfaction Guarantee (applicable to EU customers only). All orders are Andover, SP10 9AH stating the Standing Order you wish to cancel. accepted subject to the terms of this order form, our Terms of Trading (see www.sweetandmaxwell.co.uk) and relevant Service Terms (with the product if not already supplied to customer). By submitting this order form I confirm that I accept these terms and I am authorised to sign on behalf of the customer.

Signature: Date: |D |D |M |M |Y |Y Print name:

Our Irish VAT No. is IE 4607955I For customers in an EU member state (except Ireland) please supply your VAT number :

SWEET & MAXWELL (001) V9 (09.2013) / SH / DA / SH DA V9 (09.2013) (001)