1. Kurochkin Denis Alekseevich
Институт права БРИКС ©
Tax Mediation in BRICS
Kurochkin Denis Alekseevich
BRICS Law Institute
Ural State Law University

2. International level National level
Институт права БРИКС ©
The main ways to settle tax disputes (including cross-border tax disputes)
International level
MAP
Tax Treaty Arbitration
ADR (incl. Tax Mediation)?
National level
Administrative Procedure
Judicial Procedure

3. Mutual Agreement Procedure Statistics (OECD)
Институт права БРИКС ©
Mutual Agreement Procedure Statistics (OECD)
Type of cases
All cases
Started before or as from 1 January 2016
Reporting jurisdictions
Start inventory
Cases started
Cases closed
End inventory
Brazil 11 4 2 13
China (People’s Republic of)
160 32 84
108
India
622 78 55
645
Russian Federation
South Africa 19 6 1 24

4. Elements of Tax Mediation in BRICS Countries
Институт права БРИКС ©
Elements of Tax Mediation in BRICS Countries
Сonselho Administrativo de Recursos Fiscais (CARF)
Tax Monitoring; Amicable Agreements in Arb. Process
Administrative Procedure?
Tax Ombudsman, Facilitators

5. Tax Mediation in Other Countries
Институт права БРИКС ©
Tax Mediation in Other Countries
Conclusive Agreements Procedure by PRODECON (Procuraduria De La Defensa Del Contribuyente)
Fast Track Mediation Procedure by IRS Office of Appeals mediator

6. Tax Mediation & MAP: UN / OECD Approaches
Институт права БРИКС ©
Tax Mediation & MAP: UN / OECD Approaches
mediation may assist in resolving some of the more systemic issues of a MAP relationship // OECD’s 2007 Manual on Effective Mutual Agreement Procedures, MEMAP
the process of agreement might well be facilitated if competent authorities, when faced with an extremely difficult case or an impasse, could call, either informally or formally, upon outside experts to give an advisory opinion or otherwise assist in the resolution of the matter // para. 41 UN Model: Commentary to Art. 25 (2017)
where there is disagreement about the relative merits of the positions of the two competent authorities, the case may be helped if the issues are clarified by a mediator // para. 86 OECD Model: Commentary to Art. 25 (2017)

7. Tax Mediation & MAP: Key Issues
Институт права БРИКС ©
Tax Mediation & MAP: Key Issues
Who is the mediator?
Subject of the mediation are matters of fact and/or matters of law?
What is the legal result of the mediation procedure: contract, order, other act or document?
Is it possible to enforce the result of the mediation ?
Is it possible to appeal the result of the mediation ?

8. Thank you for your attention!
Институт права БРИКС©
Thank you for your attention!