Tax controversy and dispute resolution services

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assessments.\\\x22,\\\x22autostart\\\x22:false},\\\x22damSize\\\x22:\\\x22\\\x22,\\\x22template\\\x22:\\\x22content\u002Ddetail\u002Dpage\u002Dtemplate\\\x22,\\\x22itemUrl\\\x22:\\\x22\\\x22,\\\x22itemWidth\\\x22:\\\x22\\\x22,\\\x22itemHeight\\\x22:\\\x22\\\x22,\\\x22isPage\\\x22:true,\\\x22isVideo\\\x22:false,\\\x22itemVideoTranscriptLink\\\x22:\\\x22\\\x22},{\\\x22index\\\x22:5,\\\x22href\\\x22:\\\x22https:\/\/www.pwc.com\/m1\/en\/services\/tax\/me\u002Dtax\u002Dlegal\u002Dnews\/2021\/uae\u002Damendment\u002Dof\u002Dcertain\u002Dprovisions\u002Dtax\u002Dprocedures\u002Dlaw\u002Din\u002Drelation\u002Dto\u002Dtax\u002Ddisputes\u002Dresolution.html\\\x22,\\\x22relativeHref\\\x22:\\\x22\/content\/pwc\/m1\/en\/services\/tax\/me\u002Dtax\u002Dlegal\u002Dnews\/2021\/uae\u002Damendment\u002Dof\u002Dcertain\u002Dprovisions\u002Dtax\u002Dprocedures\u002Dlaw\u002Din\u002Drelation\u002Dto\u002Dtax\u002Ddisputes\u002Dresolution.html\\\x22,\\\x22text\\\x22:\\\x22The UAE Cabinet of Ministers issued the Federal Decree Law No. 28 of 2021 to amend the provisions of Federal Decree Law No. 7 of 2017 on Tax Procedures relating to tax dispute and resolution in the UAE. \\\\r\\\\nThe new Decree Law has extended the timelines available for any person to dispute decisions issued by the Federal...\\\x22,\\\x22thumbnailText\\\x22:\\\x22The UAE Cabinet of Ministers issued the Federal Decree Law No. 28 of 2021 to amend the provisions of Federal Decree Law No. 7 of 2017 on Tax Procedures relating...\\\x22,\\\x22title\\\x22:\\\x22UAE: Amendment of certain provisions of the Tax Procedures Law in relation to tax disputes resolution\\\x22,\\\x22image\\\x22:\\\x22\/content\/dam\/pwc\/network\/collection\u002Dfallback\u002Dimages\/6.png\\\x22,\\\x22tags\\\x22:[\\\x22pwc\u002Dm1:middle_east\/services\/tax\/tax\u002Dlegal\u002Dnews\/alert\\\x22,\\\x22pwc\u002Dm1:middle_east\/services\/tax\/tax\u002Dlegal\u002Dnews\\\x22,\\\x22pwc\u002Dm1:territories\/uae\\\x22,\\\x22pwc:geography\/middle_east\/united_arab_emirates\\\x22,\\\x22pwc:geography\/middle_east\\\x22,\\\x22pwc\u002Dm1:middle_east\/about_us\/uae\\\x22],\\\x22filterTags\\\x22:\\\x22[]\\\x22,\\\x22publishDate\\\x22:\\\x22November 02, 2021\\\x22,\\\x22playerOptions\\\x22:{\\\x22link\\\x22:\\\x22\\\x22,\\\x22image\\\x22:\\\x22\/content\/dam\/pwc\/network\/collection\u002Dfallback\u002Dimages\/6.png\\\x22,\\\x22flashplayer\\\x22:\\\x22\/apps\/pwc\/clientlibs\/videoplayer\/jwplayer.flash.swf\\\x22,\\\x22width\\\x22:\\\x22100%\\\x22,\\\x22height\\\x22:\\\x22100%\\\x22,\\\x22aspectratio\\\x22:\\\x2212:5\\\x22,\\\x22title\\\x22:\\\x22UAE: Amendment of certain 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The Decree law has also introduced amendments to the requirements for submitting objections and appeals.\\\x22,\\\x22autostart\\\x22:false},\\\x22damSize\\\x22:\\\x22\\\x22,\\\x22template\\\x22:\\\x22content\u002Ddetail\u002Dpage\u002Dtemplate\\\x22,\\\x22itemUrl\\\x22:\\\x22\\\x22,\\\x22itemWidth\\\x22:\\\x22\\\x22,\\\x22itemHeight\\\x22:\\\x22\\\x22,\\\x22isPage\\\x22:true,\\\x22isVideo\\\x22:false,\\\x22itemVideoTranscriptLink\\\x22:\\\x22\\\x22},{\\\x22index\\\x22:6,\\\x22href\\\x22:\\\x22https:\/\/www.pwc.com\/gx\/en\/ghost\/belgian\u002Dexcess\u002Dprofits\u002Dregime\u002Dconstitutes\u002Daid\u002Dscheme.html\\\x22,\\\x22relativeHref\\\x22:\\\x22\/content\/pwc\/gx\/en\/ghost\/belgian\u002Dexcess\u002Dprofits\u002Dregime\u002Dconstitutes\u002Daid\u002Dscheme.html\\\x22,\\\x22text\\\x22:\\\x22In its decision of 16 September 2021 the European Court of Justice (\\u2018ECJ\\u2019) overruled the judgement of the General Court of 14 February 2019. 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"", "Filter by", "Apply filters", "Faceted_Navigation_CancelSearch", "Loading...", "\/content\/pwc\/gx\/en\/services\/tax\/tax\u002Dcontroversy\u002Ddispute\u002Dresolution\/jcr:content\/root\/container\/content\u002Dfree\u002Dcontainer\/section_51861882\/collection_v2", "16", "false", "View transcript", "true", "{}", "{}", "", "false", "java.util.GregorianCalendar[time=1491329903056,areFieldsSet=true,areAllFieldsSet=true,lenient=false,zone=sun.util.calendar.ZoneInfo[id=\x22GMT\u002D05:00\x22,offset=\u002D18000000,dstSavings=0,useDaylight=false,transitions=0,lastRule=null],firstDayOfWeek=1,minimalDaysInFirstWeek=1,ERA=1,YEAR=2017,MONTH=3,WEEK_OF_YEAR=14,WEEK_OF_MONTH=2,DAY_OF_MONTH=4,DAY_OF_YEAR=94,DAY_OF_WEEK=3,DAY_OF_WEEK_IN_MONTH=1,AM_PM=1,HOUR=1,HOUR_OF_DAY=13,MINUTE=18,SECOND=23,MILLISECOND=56,ZONE_OFFSET=\u002D18000000,DST_OFFSET=0]", "\/content\/pwc\/gx\/en\/services\/tax\/tax\u002Dcontroversy\u002Ddispute\u002Dresolution", "true", true, pattern.test(pagePath) ? "\/content\/dam\/pwc\/network\/strategyand\u002Dcollection\u002Dfallback\u002Dimages" : "\/content\/dam\/pwc\/network\/collection\u002Dfallback\u002Dimages" ); }); </script> <script> //Digital Data Analytics Interaction For Serach Tearm $(document).ready(function(){ SearchTerm("input.search.pull-right"); SearchTerm(".input-search"); }); </script> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-4a70" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelementff2686bc-9749-43af-c7ee-efee4ec388ad" data-videoAutoplay="true" data-videoLoop="true" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="text parbase section"><div></div> <div class="text-component"> <h2>How PwC can help you</h2> <p>Our Tax Controversy and Dispute Resolution network can help you:</p> <ul> <li>implement consistent and defensible practices and policies</li> <li>gain a better understanding of your risks and exposures; and</li> <li>manage your tax disputes, audits, and examinations worldwide</li> </ul> <p>In addition, we have a number of technology solutions available that can support in each of the above areas. </p> <p>Our Tax Controversy and Dispute Resolution services are delivered in five key areas:<br> </p> </div> </div> <div class="secondary-navigation section"> <div class="dpe-component-wrapper secnav-tabs "> <div class="container"> <div class="row"> <div class="col-xs-12 secnav-tabs__navigation-container"> </div> </div> <div class="row delete-for-print"> <div class="col-xs-12 secnav-tabs__navigation-container"> <ul class="secnav-tabs__navigation"> <li class="active secnav-tabs__tab"> <a href="#tab_5-0-root_container_content-free-container_section-1857589947_secondarynavigation" aria-controls="tab_5-0-root_container_content-free-container_section-1857589947_secondarynavigation" role="tab" data-toggle="tab"> <span class="secnav-tabs__tab-title">Tax dispute prevention techniques</span> </a> </li> <li class=" secnav-tabs__tab"> <a href="#tab_5-1-root_container_content-free-container_section-1857589947_secondarynavigation" aria-controls="tab_5-1-root_container_content-free-container_section-1857589947_secondarynavigation" role="tab" data-toggle="tab"> <span class="secnav-tabs__tab-title">Tax audit management practices </span> </a> </li> <li class=" secnav-tabs__tab"> <a href="#tab_5-2-root_container_content-free-container_section-1857589947_secondarynavigation" aria-controls="tab_5-2-root_container_content-free-container_section-1857589947_secondarynavigation" role="tab" data-toggle="tab"> <span class="secnav-tabs__tab-title">Strategic planning of tax audits and disputes</span> </a> </li> <li class=" secnav-tabs__tab"> <a href="#tab_5-3-root_container_content-free-container_section-1857589947_secondarynavigation" aria-controls="tab_5-3-root_container_content-free-container_section-1857589947_secondarynavigation" role="tab" data-toggle="tab"> <span class="secnav-tabs__tab-title">Tax dispute resolution alternatives</span> </a> </li> <li class=" secnav-tabs__tab"> <a href="#tab_5-4-root_container_content-free-container_section-1857589947_secondarynavigation" aria-controls="tab_5-4-root_container_content-free-container_section-1857589947_secondarynavigation" role="tab" data-toggle="tab"> <span class="secnav-tabs__tab-title">Tax risk management, analysis and disclosure</span> </a> </li> </ul> <div class="secnav-tabs__tab-horizontal-line"></div> </div> </div> <div class="secnav-tabs__content-wrapper"> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content active" id="tab_5-0-root_container_content-free-container_section-1857589947_secondarynavigation"> <div class="secnav-tabs__content-container"> <div class="secnav-tabs__tab-title-print" style="display: none;">Tax dispute prevention techniques</div> <div class="row"> <div class="col-sm-4"> <img src="/gx/en/tax/assets/tax-controversy-co-workers.jpg" alt="" class="secnav-tabs__content-image img-responsive"/> </div> <div class="col-sm-8"> <div class="secnav-tabs__content-copy text-component"> <p><p>We can help you develop sound policies and processes that can provide defensible models and help safeguard your organisation against audits and disputes. We can also support in the creation of a defence file - ensuring all evidence supporting the transaction is maintained in order to defend any audit, should it arise.</p> </p> </div> </div> </div> </div> </div> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content" id="tab_5-1-root_container_content-free-container_section-1857589947_secondarynavigation"> <div class="secnav-tabs__content-container"> <div class="secnav-tabs__tab-title-print" style="display: none;">Tax audit management practices </div> <div class="row"> <div class="col-sm-8"> <div class="secnav-tabs__content-copy text-component"> <p><p>By understanding your organisation and its policies, we can help you effectively manage tax audits and examinations. Where relevant we can provide technological solutions to support in the management of tax audits.</p> </p> </div> </div> </div> </div> </div> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content" id="tab_5-2-root_container_content-free-container_section-1857589947_secondarynavigation"> <div class="secnav-tabs__content-container"> <div class="secnav-tabs__tab-title-print" style="display: none;">Strategic planning of tax audits and disputes</div> <div class="row"> <div class="col-sm-8"> <div class="secnav-tabs__content-copy text-component"> <p><p>We can help you develop global tax dispute resolution strategies that are consistent with your goals, and utilise a wide variety of key tax approaches. We can also help you develop strategies for establishing consistent tax positions and methods worldwide, and across a variety of tax technical areas.</p> </p> </div> </div> </div> </div> </div> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content" id="tab_5-3-root_container_content-free-container_section-1857589947_secondarynavigation"> <div class="secnav-tabs__content-container"> <div class="secnav-tabs__tab-title-print" style="display: none;">Tax dispute resolution alternatives</div> <div class="row"> <div class="col-sm-8"> <div class="secnav-tabs__content-copy text-component"> <p><p>We can work with you, at both the local and international level, to reduce or eliminate prolonged disputes or the likelihood of costly litigation, and leverage our expertise in virtually all forms of tax dispute resolution.</p> </p> </div> </div> </div> </div> </div> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content" id="tab_5-4-root_container_content-free-container_section-1857589947_secondarynavigation"> <div class="secnav-tabs__content-container"> <div class="secnav-tabs__tab-title-print" style="display: none;">Tax risk management, analysis and disclosure</div> <div class="row"> <div class="col-sm-8"> <div class="secnav-tabs__content-copy text-component"> <p><p>We can analyse your various tax positions that may require financial statement disclosures, and help you develop sound policies and practices, including appropriate documentation and disclosure approaches in line with local or parent company GAAP. These proactive practices should provide a defensible approach and rationale, to safeguard your organisation against non-compliance penalties and other exposures.</p> </p> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-4ee7" class="cmp-container page-section page-section--col-white videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelementd32c4e1c-4b9f-2cf0-e492-78c1a22397f7" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="tabsnew highlights section"> <div class="speakers container highligths-container"> <div class="row"> <div class="col-xs-12 hl-dv-component-title"> <h2>Tax controversy life cycle</h2> </div> </div> <div class="row dvHighlights"> <div class="hl-content"> <div class="dv-article hl-article hl-preview hl-complex col-sm-4"> <article class="hl-article hl-preview" data-title="1. Pre-audit prevention" data-paragraph="<ul> <li>building &quot;defence strategies&quot; into the structure and operations of an enterprise;<br> </li> <li>ensuring documentary evidence supports the purpose and steps of the transaction;</li> <li>negotiating pre-filing rulings, including unilateral agreements, Advance Pricing Agreements, and accelerated Competent Authority / Mutual Agreement Procedure negotiations;</li> <li>pro-actively negotiating with the tax authorities or seeking &quot;clearance&quot; at the pre-audit stage to gain earlier certainty and achieve penalty protection;</li> <li>coordinating &quot;course of conduct&quot; reviews to ensure that post-structuring operations align with initial implementation plans;</li> <li>assisting in transactional due-diligence to identify tax audit and controversy risks and exposures; and</li> <li>once risks are identified, develop and implement other options</li> </ul> " data-image="/content/dam/pwc/gx/en/brand-simplified/pictograms/132/black/DAMIL_123765-132-black.svg" onclick="highlights_modal.show_modal(this)"> <div class="heighlight-text-content" style="display:none;"><ul> <li>building "defence strategies" into the structure and operations of an enterprise;<br /> </li> <li>ensuring documentary evidence supports the purpose and steps of the transaction;</li> <li>negotiating pre-filing rulings, including unilateral agreements, Advance Pricing Agreements, and accelerated Competent Authority / Mutual Agreement Procedure negotiations;</li> <li>pro-actively negotiating with the tax authorities or seeking "clearance" at the pre-audit stage to gain earlier certainty and achieve penalty protection;</li> <li>coordinating "course of conduct" reviews to ensure that post-structuring operations align with initial implementation plans;</li> <li>assisting in transactional due-diligence to identify tax audit and controversy risks and exposures; and</li> <li>once risks are identified, develop and implement other options</li> </ul> </div> <div class="col-xs-4 col-sm-3 col-md-5 hl-dv-article-img"> <div class="alt-img"></div> <div class="hl-article-img" style="background-image: url(/content/dam/pwc/gx/en/brand-simplified/pictograms/132/black/DAMIL_123765-132-black.svg)"></div> </div> <div class="no-padding col-xs-8 col-sm-9 col-md-7"> <div class="no-underline" data-title="1. Pre-audit prevention" data-paragraph="<ul> <li>building &quot;defence strategies&quot; into the structure and operations of an enterprise;<br> </li> <li>ensuring documentary evidence supports the purpose and steps of the transaction;</li> <li>negotiating pre-filing rulings, including unilateral agreements, Advance Pricing Agreements, and accelerated Competent Authority / Mutual Agreement Procedure negotiations;</li> <li>pro-actively negotiating with the tax authorities or seeking &quot;clearance&quot; at the pre-audit stage to gain earlier certainty and achieve penalty protection;</li> <li>coordinating &quot;course of conduct&quot; reviews to ensure that post-structuring operations align with initial implementation plans;</li> <li>assisting in transactional due-diligence to identify tax audit and controversy risks and exposures; and</li> <li>once risks are identified, develop and implement other options</li> </ul> " data-image="/content/dam/pwc/gx/en/brand-simplified/pictograms/132/black/DAMIL_123765-132-black.svg"> <h3 class="lg-text-link ">1. Pre-audit prevention</h3> </div> <p class="hl-article-desc">Taking proactive steps before an audit or dispute begins</p> </div> </article> </div> <div class="dv-article hl-article hl-preview hl-complex col-sm-4"> <article class="hl-article hl-preview" data-title="2. Audit management" data-paragraph="<p>We can help you in managing and responding to investigations, audits, and examinations initiated by revenue authorities worldwide. This includes routine and complex audit management related to information requests, large document production, informal and formal interviews and depositions of company personnel, and orchestrating plant and facility tours. In addition, we assist in audit level presentations, negotiations, and settlement discussions in order to resolve disputes efficiently and favourably.</p> " data-image="/content/dam/pwc/gx/en/brand-simplified/picto-images-132/black/picto-auditing-black.svg" onclick="highlights_modal.show_modal(this)"> <div class="heighlight-text-content" style="display:none;"><p>We can help you in managing and responding to investigations, audits, and examinations initiated by revenue authorities worldwide. This includes routine and complex audit management related to information requests, large document production, informal and formal interviews and depositions of company personnel, and orchestrating plant and facility tours. In addition, we assist in audit level presentations, negotiations, and settlement discussions in order to resolve disputes efficiently and favourably.</p> </div> <div class="col-xs-4 col-sm-3 col-md-5 hl-dv-article-img"> <div class="alt-img"></div> <div class="hl-article-img" style="background-image: url(/content/dam/pwc/gx/en/brand-simplified/picto-images-132/black/picto-auditing-black.svg)"></div> </div> <div class="no-padding col-xs-8 col-sm-9 col-md-7"> <div class="no-underline" data-title="2. Audit management" data-paragraph="<p>We can help you in managing and responding to investigations, audits, and examinations initiated by revenue authorities worldwide. This includes routine and complex audit management related to information requests, large document production, informal and formal interviews and depositions of company personnel, and orchestrating plant and facility tours. In addition, we assist in audit level presentations, negotiations, and settlement discussions in order to resolve disputes efficiently and favourably.</p> " data-image="/content/dam/pwc/gx/en/brand-simplified/picto-images-132/black/picto-auditing-black.svg"> <h3 class="lg-text-link ">2. Audit management</h3> </div> <p class="hl-article-desc">Responding to audits and managing the overall process</p> </div> </article> </div> <div class="dv-article hl-article hl-preview hl-complex col-sm-4"> <article class="hl-article hl-preview" data-title="3. Post-audit settlement and resolution" data-paragraph="<p>If your tax dispute is not resolved, we can provide you with a full range of dispute resolution options.&nbsp;Where permitted, this can include all steps of litigation.</p> " data-image="/content/dam/pwc/gx/en/brand-simplified/picto-images-132/black/picto-decisions-black.svg" onclick="highlights_modal.show_modal(this)"> <div class="heighlight-text-content" style="display:none;"><p>If your tax dispute is not resolved, we can provide you with a full range of dispute resolution options. Where permitted, this can include all steps of litigation.</p> </div> <div class="col-xs-4 col-sm-3 col-md-5 hl-dv-article-img"> <div class="alt-img"></div> <div class="hl-article-img" style="background-image: url(/content/dam/pwc/gx/en/brand-simplified/picto-images-132/black/picto-decisions-black.svg)"></div> </div> <div class="no-padding col-xs-8 col-sm-9 col-md-7"> <div class="no-underline" data-title="3. Post-audit settlement and resolution" data-paragraph="<p>If your tax dispute is not resolved, we can provide you with a full range of dispute resolution options.&nbsp;Where permitted, this can include all steps of litigation.</p> " data-image="/content/dam/pwc/gx/en/brand-simplified/picto-images-132/black/picto-decisions-black.svg"> <h3 class="lg-text-link ">3. Post-audit settlement and resolution</h3> </div> <p class="hl-article-desc">Providing strategic solutions to resolve disputes </p> </div> </article> </div> </div> <div class="dvModal hl-modal-hidden"> <div class="close-modal" aria-label="Back" onclick="highlights_modal.hide_modal(this)">< Back</div> <h4 class="hl-modal-title"></h4> <div class="hl-scroll-content"> <div class="hl-modal-content"> <p class="hl-modal-paragraph text-component"></p> <img src="" class="hl-modal-image"/> </div> </div> <div class="hl-close-modal-mobile" onclick="highlights_modal.hide_modal(this)">< Back</div> <div class="dv-read-more"> <div class="gradient-read-more"></div> <div class="txt-read-more" onclick="highlights_modal.read_more(this)">[+] Read More</div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-e393" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelementc1dca93d-d7e2-0ad6-b517-9786ead1b6e2" data-videoAutoplay="true" data-videoLoop="true" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol1-longform "> <div class="parsys_column pwccol1-longform-c0"> <div id="container-39de40fb7b" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h2 style="text-align: left;">Why PwC?</h2> <p style="text-align: left;">Our Tax Controversy and Dispute Resolution network includes former tax authority officials, accountants, economists, and industry sector specialists, all of whom possess in-depth knowledge and experience of individual sectors. Our aim is to help you prevent, efficiently manage, and favourably resolve tax audits and disputes.</p> <p style="text-align: left;"><strong>Local knowledge and strong relationships with government officials</strong></p> <p style="text-align: left;">The successful management and resolution of audits and controversies relies heavily on having strong relationships with revenue authorities, and a thorough understanding of local processes and procedures. Our network includes individuals who are members of local specialist groups, as well as former high-ranking government tax officials who have substantial experience working on audits and disputes, both from a client and revenue-authority perspective.</p> <p style="text-align: left;"><strong>Global reach and perspective</strong></p> <p style="text-align: left;">We have Tax Controversy and Dispute Resolution professionals located in all major territories. This means we can provide you with the appropriate support to help you resolve your tax audit or dispute, wherever you need it. We can offer this support on a unilateral, bilateral, or multilateral basis, depending on your needs.</p> <p style="text-align: left;"><strong>Deep technical subject matter expertise</strong></p> <p style="text-align: left;">Revenue authorities are now engaged in enforcement activities across the entire tax spectrum, including direct and indirect tax, as well as other related areas. As a result, organisations should ensure that they have the support of technical specialists in the tax area in which the audit or dispute is focused. </p> <p style="text-align: left;"><strong>Technology solutions</strong></p> <p style="text-align: left;">In addition to our skills and experience we can offer a number of technological solutions to support in the prevention and management of disputes. These range from data interrogation and document management tools to predictive analytics which can analyse the likely outcome of a claim or filing position.</p> </div> </div> </div> </div> </div> </div> </div> </section> </div> </div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="related-links"></div> <section id="related-links" style="height: auto" class="cmp-experiencefragment cmp-experiencefragment--tax-controversy-dispute-resolution fullwidth ixf__light-grey"> <div id="container-e8427b5d76" class="cmp-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="relatedlist list aem-GridColumn aem-GridColumn--default--12"> <div></div> <div class="dpe-component-wrapper related-content"> <div class="container"> <h2 class="related-content__title h5">Related content</h2> <div class="row" id="collection--content-experience-fragments-pwc-gx-en-related-content-services-tax-tax-controversy-dispute-resolution-master-jcr-content-root-relatedlist"> <article class="col-sm-4 related-content__item"> <a href="https://www.pwc.com/jp/en/knowledge/news/tax-transfer-pricing/tp-report20210930.html" target="false" class="related-content__item-link" data-related-content-type="Page" data-related-content-name="Japanese tax audits focus on transfer pricing compliance" data-related-content-original-content="/content/experience-fragments/pwc/gx/en/related-content/services/tax/tax-controversy-dispute-resolution/master"> <img data-image="/gx/en/brand-simplified/teaser-images-670/real-estate/damil-gettyimages-541183710-670.jpg.pwcimage.370.208.jpg" src="" class="js-lazy-loading img-responsive related-content__item-image" style="height:auto; padding-top:0%; max-height:0px; width:370px; "/> <h3 class="h4 regular related-content__item-heading">Japanese tax audits focus on transfer pricing compliance</h3> <p class="related-content__item-abstract">This newsletter summarizes the Japanese tax authorities’ audit activity under the COVID-19 pandemic and suggested actions that should be taken in preparation...</p> </a> </article> </div> </div> </div> <script> var currentPagePath = "\/content\/experience\u002Dfragments\/pwc\/gx\/en\/related\u002Dcontent\/services\/tax\/tax\u002Dcontroversy\u002Ddispute\u002Dresolution\/master"; $(document).ready(function() { $(".related-content__item-link").click(function(event) { var contentLink = $(this).attr("href"); var contentType = contentLink.substring(contentLink.indexOf(".")+1,contentLink.length); contentType = contentType == "html" ? 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