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09 May 2018

Potential for tax controversy is on the rise

Taxpayers and tax administrators agree that the potential for tax controversy is on the rise, and avenues to settle these disputes are not optimal. This much is clear from our separate surveys of taxpayers and tax authorities in 2017. But they don’t agree on everything — taxpayers and tax administrators have different concerns and objectives and don’t prioritize the same risks. And administrators from different countries diverge in their concerns as well.

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Document ID: 2018-5617

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