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Sub practice

Tax Litigation and Investigations

In the increasingly complex and international area of tax legislation and practice, Allen & Overy’s global team of experts supports businesses in the full range of high-end cross-border disputes and investigations.

Our advice on all aspects of corporate, commercial, VAT and finance tax is designed to avoid disputes, but we are ideally placed to provide support when, or even after, various issues with revenue authorities arise. 

A&O advises a broad range of clients on tax compliance and tax-related disputes and investigations, with particular experience of advising financial institutions. We handle litigation before national and international courts and specialist tax tribunals, including Corporation Tax and VAT disputes, and we liaise with tax authorities and advise on all issues associated with enforcement proceedings.

What sets us apart is our deep experience in handling cross-border transactions, with tax teams in our international offices enjoying strong relationships with local revenue authorities to support the smooth resolution of disputes for the benefit of all parties. 

News and insights

New York city skyline at night

Publications: 10 January 2024

U.S. corporate enforcement in 2023: national security driven, expectations for corporate compliance programs, and more international cooperation

2023 was another eventful year in corporate enforcement. A major shift has been the emphasis on national security interests in corporate criminal enforcement, including in FCPA cases, sanctions…

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View of Burj Khalifa

Publications: 10 January 2024

UAE's legislative and structural reforms in white collar crime and investigations during 2023 and predictions for 2024

During 2023 the UAE implemented significant legislative and structural reforms in a number of areas including: financial crime compliance, data protection, corporate accountability and whistleblowing,…

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Image of South Africa mountains and ocean

Publications: 10 January 2024

State capture, FATF grey-listing and cross-border white collar crime and investigations in South Africa: an overview of the key issues

As anticipated, the Financial Action Task Force (FATF) grey-listed South Africa in 2023, despite a variety of reforms proposed and enacted to avoid this. 

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Warsaw town sqaure

Publications: 10 January 2024

Financial crime and compliance in Poland: challenges and opportunities in the wake of the 2023 law reforms and investigations

Law enforcement agencies focused on sanctions compliance, environmental protection matters, money laundering and bribery-related inquiries. Dawn raids were conducted primarily by the Office of…

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