Following upon the success of the First edition (2013) of Tax Litigation, the publisher- Sweet & Maxwell and the General Editor, David Chodikoff, are pleased to share with the world the Second edition of Tax Litigation. The Second edition includes a number of new and different jurisdictions. And similar to the First edition, this book is truly of one of kind resource book for tax litigation –both civil and the defence of tax prosecutions- around the globe.
It provides owners and leaders of business, general counsel, tax lawyers, accountants and members of the general public with ready access to the fundamentals of tax litigation in a multi jurisdictional, comparative format. The information is provided by leading practitioners within the field from around the globe. Whether the ultimate problem is within the common law/civil code context or involves criminal tax related offences, this book provides invaluable information regarding the identification of the relevant legislative framework, the pre-trial process, the trial process, the important individual national aspects of both documentary and witness evidence including expert witness evidence, Court cost considerations, Appeals and the hot areas of interest in each jurisdiction. This is an exceptional work highlighting the complexities of tax litigation around the world.