Researchers launch book on tax arbitration
The Thomson Reuters group’s Revista dos Tribunais publisher will launch the book titled Tax Arbitration on September 26, written by FGV’s Sao Paulo Law School (Direito SP) professor Tathiane Piscitelli and lawyers Andrea Mascitto and Priscila Faricelli de Mendonça. The event will be held at Livraria da Vila (Alameda Lorena, 1731, Jardim Paulista, Sao Paulo/SP).
One of the byproducts of a debate series held in 2017 by the Nucleus for Tax Law of Direito SP’s Professional Master's course, coordinated by Piscitelli, the book weaves a comprehensive and well-founded analysis of Portugal’s experience using arbitration to settle tax-related disputes. While the use of arbitration in tax-related cases is now a reality in Portugal, there is still no sign of this practice in Brazil.
The debate regarding the use of dispute resolution alternatives in the tax field is held in a context that brings together necessity and viability, since the traditional methods used to settle disputes of this nature – administrative courts and the Judiciary – have not been able to quickly and efficiently solve the massive amount of lawsuits both in the administrative and judicial spheres. Another driving factor for the debate held at Direito SP is the fact that decisions made through alternative dispute resolution methods can be technically superior, considering the complexity of tax issues. This is coupled to the fact that alternative methods can help straighten the relationship between tax authorities and taxpayers, since disputes are settled by reaching a consensus between the parties.
The debates were held at Direito SP in a series of events gathering scholars, experts and key market players in order to link discussions to the practice of tax law. The book shares insights on the subject and can be used as a reference both by public administration and taxpayers interested in alternative methods to resolve tax disputes.
Go to the website for more information on the book.