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Methodology Tax Controversy Leaders is a guide to the leading tax dispute resolution lawyers and advisers in the world. In addition to highlighting tax professionals, the guide also includes litigators and barristers who may not practise tax on a day-to-day basis.Inclusion in this guide is based on a minimum number of nominations received. Besides the required number of nominations, entrants must also possess evidence of outstanding success in the past year and consistently positive feedback from peers and clients. Firms and individuals cannot pay to be recommended in Tax Controversy Leaders.

Arun Jaitley, Indian Finance Minister, has stressed that too many products cannot be excluded from the goods and services tax, as state governments push to keep products such as petrol, tobacco and alcohol outside the scope of the tax.

Juan Carlos Ferreiro

When Brazilian tax auditors intend to hold third parties liable for a legal entity's tax debts, they issue a notice of joint tax liability (Termo de Sujeição Passiva Solidária) to the company's partners. In some cases, the notice will simply set out the name of the partner or manager and give notice of the assessment of taxes against the company, "for the purposes of article 135 of the National Tax Code". The usual explanation is that a notice of joint tax liability will be issued to partners responsible for the management of a company whenever the tax assessment includes the increased fine that the tax authorities will impose when they believe that fraud was committed.

Herbert Greinecker

Luc De Broe

Gileno Barreto

Milen Raikov

If you are dealing with revenue authorities in Canada you should hire a tax expert. This sounds like self-promotion or an advertisement for tax specialists in Canada, but advisers at Miller Thomson explain why, in the end, it will save you money.

HM Revenue & Customs has been allowed to challenge the ruling over Glasgow Rangers Football Club’s use of employee benefit trusts (EBTs), which it used to pay players and staff.