Quinn Emanuel Partner Liesl Fichardt and Associate Emily Au examine alternative dispute resolution (ADR) in global tax disputes in their latest Tax Journal article.

Quinn Emanuel Partner Liesl Fichardt and Associate Emily Au examine alternative dispute resolution (ADR) in global tax disputes in their latest Tax Journal article.

Countries vary in their approach: some mandate ADR consideration, others encourage their tax authority's ADR process, and many rely on informal negotiations. For cross-border disputes, the OECD's Mutual Agreement Procedure dominates, with arbitration rarely used.

Yet parties can design bespoke mediation processes offering flexibility, lower costs, and relationship benefits. As tribunal backlogs grow worldwide, ADR is becoming essential, requiring taxpayers to develop greater sophistication in these evolving processes.

Read the full article here.