Lessons from U.S. Tax Dispute Resolution Processes



In Depth

Todd Welty, Mark Thomas, Laura Gavioli, and Cym Lowell wrote this bylined article to focus on international tax dispute resolution processes (ITDRP) in the US and assess whether they can provide a framework to develop a broader international approach. The authors examine the most significant alternative dispute resolution mechanisms used to resolve tax disputes in the US and offer practical advice for US-based and inbound multinational enterprises involved in US tax controversies.