And the law already permits a taxpayer to bring a civil action against the Government for costs incurred in tax disputes.

The burden of proof in most types of tax disputes is on the taxpayer, not the Government.

The impact of this decision may have little impact on future tax disputes involving substantially the same facts.

It would make public-spending accounts more open and create special courts to clear a backlog of tax disputes.

Despite many villagers being employed in the construction, relations with the British forces were at times rocky owing to tax disputes.

In tax disputes, taxpayers control the documents.

Diplomacy can sometimes calm complex tax disputes, Mr. Dressel added.

He settled tax disputes of Palitana and Shikharji piggery case.

And the Federal Tax Court, which hears tax disputes, initially agreed with the agency.

The deal will boost AstraZeneca's first quarter profits by $500m because the drug company had aside $2.3bn to deal with tax disputes.

Among the recommendations were increasing the number of Toronto-appointed board members, operating the airport without any subsidies and resolving any back tax disputes.

But the strategy could also apply to tax disputes involving partnerships, alimony arrangements, investment pools and many other so-called transactional relationships.

The two key elements of HMRC's approach to tax disputes are:

In certain tax disputes involving $50,000 or less, taxpayers may elect to have their case conducted under the Court's simplified small tax case procedure.

It is sometimes understandable in highly complex tax disputes that HMRC settles out of court.

The mediation covers both VAT and direct taxes disputes and is not binding.

Molloy on tax disputes, investigations and crimes, Fishmore Press, Auckland, 1988.

The company also contends that its network of former I.R.S. agents can settle tax disputes with the government on extraordinarily favorable terms.

During the late 1970s and early 1980s, Bruce was embroiled in several protracted tax disputes with the Internal Revenue Service.

The name of the court came from the Exchequer Court of England, which had a similar jurisdiction over tax disputes.

Tax (including Tax Disputes)

The burden will shift only in civil tax disputes, and only in disputes about facts and not those about the law.

He stated that his approach to tax disputes with large corporations was "handling disputes in a non-confrontational way and collaborating with customers wherever possible".

Residual Assco has no operating businesses but remains active while several IEL tax disputes wind their way through the courts."

Should the bill become law, the burden of proof in tax disputes that reach Tax Court would shift from the taxpayer to the I.R.S.