2025 World Tax Guide | Regional profile (Tax Controversy)

The Deloitte network of firms in the Americas region leverages a combination of tax, and compliance knowledge to provide businesses with a cohesive perspective, enabling companies to make informed business decisions at any stage of the tax controversy cycle. In the Americas region, Deloitte’s Tax Controversy teams consist of numerous professionals in multiple locations across the network of Deloitte firms.

The Deloitte network has professional services teams across the globe to provide services locally while coordinating engagements regionally or globally from a central location. We also draw on the capabilities and strengths of Deloitte’s other businesses—Audit & Assurance, Consulting, and Risk & Financial Advisory—to provide broad-scale, tax-aligned business insights.

Our Tax Controversy practitioners in the Americas region provide assistance spanning the various stages of federal, state, and local examinations—from dispute mitigation/planning to issue resolution and post-exam improvements. Through decades of working with clients on a broad range of tax issues, Deloitte firms in the Americas region have fine-tuned their technology, analytical procedures, and planning methodologies to offer a broad-based, scalable solution that can be tailored to the specific circumstances of each client and each tax controversy.

Innovation is a key component of Deloitte’s Tax Controversy offerings across the Americas region. Deloitte’s network of firms is investing heavily in tax technology and analytics capabilities and developing solutions to help clients mitigate the potential for, oversee, and learn from the various types of tax disputes—which, in turn, translates to creating value for our clients. Collaboration allows Deloitte’s network of firms to develop tax technology solutions that address specific and complex tax requirements in the Americas region.

The Deloitte network of firms in the Americas region can provide tax controversy services leveraging innovative software tools including:

• Myinsght CE: Proprietary web-based tool with capabilities for overseeing examination-related data and reporting.
• Interest Analyzer: Service to verify the accuracy of complex federal and state tax agency interest calculations.
• Data Management: Assistance with integrating systems to capture, retain, process, and analyze information and respond quickly to high-volume information requests. Assistance with planning for tax data retention related to enterprise resource planning (ERP) systems implementation.

Some of our cross-border tax controversy capabilities include the following services:

• Audit readiness assessments including:
  - Risk assessments,
  - Documentation readiness and retention preparation, and
  - Mock audits;
• Examination representation;
• Appeals representation and dispute resolution;
• Proactive resolution services;
• Assistance with respect to transfer pricing issues; and
• Tax controversy software tools and services.

Awards

2022 International Tax Review (ITR) Americas Tax Awards:

• Regional Awards:
  - Americas Transfer Pricing Firm of the Year (sixth consecutive year)
  - Americas Tax Technology Firm of the Year (fifth consecutive year)
  - Americas Tax Compliance & Reporting Firm of the Year (third consecutive year)
  - Americas Indirect Tax Firm of the Year (second consecutive year)
  - Americas Tax Innovator Firm of the Year (second consecutive year)
  - North America Transfer Pricing Firm of the Year
  - Latin America Transfer Pricing Firm of the Year (second consecutive year)
• Deloitte firms in the Americas region also won the “National Transfer Pricing Firm of the Year” in nine jurisdictions—
  - Argentina
  - Brazil
  - Canada
  - Caribbean
  - Central America
  - Chile
  - Uruguay
  - US
  - Venezuela

2023 International Tax Review (ITR) Americas Tax Awards:

• Regional Awards:
  - Americas Tax Compliance and Reporting Firm of the Year (fourth consecutive year)
  - Americas Tax Firm of the Year
  - Americas Tax Innovator Firm of the Year (third consecutive year)
  - Americas Tax Policy Firm of the Year
  - Americas Tax Technology Firm of the Year (sixth consecutive year)
  - Americas Transfer Pricing Firm of the Year (seventh consecutive year)
  - North America Transfer Pricing Firm of the Year (second consecutive year)
• Deloitte firms in the Americas region also won 10 jurisdictional awards —
  
  National Transfer Pricing Firm of the Year –
  - Caribbean
  - Central America
  - Chile
  - Mexico
  - Peru
  - US
  - Venezuela
  
  National Indirect Tax Firm of the Year –
  - Argentina
  - Chile
  - Uruguay

2024 ITR World Tax & World Transfer Pricing tier rankings:

• World Tax: Deloitte was ranked Tier 1 in five jurisdictions in the US
• World Transfer Pricing: Deloitte was ranked Tier 1 in the US.

Eminent leaders

International Tax Review World Tax guide: The following leaders across the Americas region were recognized for their individual abilities as well as for their in-depth capabilities, experience, and specialist knowledge:

• 73 leaders from the US were listed in the 2024 World Tax guide;
• Christine Ramsay was honored as the North America Transfer Pricing Practice Leader of the Year.

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