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

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