Practice overview

Tax authorities continue to innovate, not only opening more inquiries but also exploring new types of data-led tax audits. As such, multinational organizations continue to spend more time and resources managing tax controversies in both their local and foreign jurisdictions, with a view to both the financial and reputational aspects of a tax dispute. Tax authorities are sharing information about companies and focusing increasingly not just on the technical merit of a tax position but also on implementation. Research suggests that the average length of a tax audit has risen in recent years.

As a result of these trends, organizations and tax authorities are increasingly taking disputes to court and the past 12 months have seen several significant judgements across the region. Deloitte’s tax controversy teams include former tax authority officials, tax specialists, alternative dispute resolution specialists, and in many countries, tax litigation specialists who can assist multinational businesses at all phases of the tax controversy cycle. In the EMEA region, a strong network has been created that is ready to assist multinational enterprises to navigate the various procedures and provide strategic guidance in addition to detailed legal analysis. Deloitte controversy specialists assist clients proactively across pre-dispute, dispute, and litigation matters.

Our key service offerings

  • Pre-controversy audit readiness and data examination
  • Voluntary disclosures
  • Negotiated settlements
  • Litigation, appeals, and settlement
  • Transfer pricing
  • Tax controversy software tools and support
  • Corporate defense

Recent wins

  • Corporate defense for a large multinational in the consumer sector against alleged failure to comply with supervisory duties regarding its tax function. The underlying allegations evolved during tax field audits. The defense required combined tax and legal experience and resulted in settlements in favor of the taxpayers.

  • Represented a major media company in a VAT hearing on the VAT rating for electronic newspapers. The win for the taxpayer could have far-reaching effects on the VAT treatment of a range of digital newspapers and other digital publications, benefiting publishers of all sizes.

Awards and recognition

2022 International Tax Review (ITR) European Tax Awards:

Deloitte in EMEA won 32 awards, including regional awards: EMEA Tax Firm of the Year and EMEA Tax Compliance & Reporting Firm of the Year for the sixth consecutive year. The network received the EMEA Tax Innovator Firm of the Year for the third consecutive time. Other regional distinctions include Diversity Equity and Inclusion Firm of the Year, Indirect Tax Firm of the Year, Tax Policy Firm of the Year, and Tax Technology Provider of the Year.

Jurisdiction Awards, in the EMEA region, include:

  • National Tax Firm of the Year awards: Africa, Austria, Belgium, Bulgaria, CEE, Romania
  • National Transfer Pricing Firm of the Year awards: Austria, Baltic States, Belgium, CEE, Denmark, Finland, Germany, Ireland, Luxembourg, Middle East, Norway, Portugal, Sweden
  • National Tax Disputes Firm of the Year awards: Poland, Romania
  • National Indirect Tax Firm of the Year awards: Germany, Luxembourg

Recognized leaders:

Euromoney and International Tax Review – Experts Guide/World Tax guide: Over 300 leaders across the EMEA region were recognized for their individual abilities, as well as for their in-depth capabilities, experience, and knowledge:

  • 77 leaders in Euromoney’s 2022 Tax Experts Guide; and
  • 254 leaders in ITR’s World Tax guide 2023.

2023 World Tax and World Transfer Pricing tier rankings:

  • World Tax: Deloitte received more tier one (86) and tier two (52) rankings than ever before.

Eminent leaders

Africa Tax & Legal - Tax Controversy Leaders

This document has been prepared solely for the purpose of publishing in the 2024
ITR World Tax guide and may not be used for any other purpose. This document
and its contents may not be reproduced, redistributed, or passed on, directly or
indirectly, to any other person in whole or in part without Deloitte’s prior written consent.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited
(“DTTL”), its global network of member firms, and their related
entities (collectively, the “Deloitte organization”). DTTL (also referred
to as “Deloitte Global”) and each of its member firms and related
entities are legally separate and independent entities, which cannot
obligate or bind each other in respect of third parties. DTTL and each
DTTL member firm and related entity is liable only for its own acts
and omissions, and not those of each other. DTTL does not provide
services to clients. Please see www.deloitte.com/about to learn more.

Deloitte provides industry-leading audit and assurance, tax and legal, consulting,
financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500®
and thousands of private companies. Our people deliver measurable and lasting
results that help reinforce public trust in capital markets, enable clients to transform
and thrive, and lead the way toward a stronger economy, a more equitable
society, and a sustainable world. Building on its 175-plus year history, Deloitte
spans more than 150 countries and territories. Learn how Deloitte’s approximately
415,000 people worldwide make an impact that matters at www.deloitte.com.

This communication contains general information only, and none of
Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of
member firms or their related entities (collectively, the “Deloitte
organization”) is, by means of this communication, rendering
professional advice or services. Before making any decision or taking
any action that may affect your finances or your business, you should
consult a qualified professional adviser.

No representations, warranties or undertakings (express or implied)
are given as to the accuracy or completeness of the information in
this communication, and none of DTTL, its member firms, related
entities, employees or agents shall be liable or responsible for any
loss or damage whatsoever arising directly or indirectly in connection
with any person relying on this communication. DTTL and each of its
member firms, and their related entities, are legally separate and
independent entities.

© 2023. For information, contact Deloitte Global.