ADR for Income Tax Dispute in Malaysia

INTRODUCTION

This workshop is about using Alternative Dispute Resolution (ADR) to resolve domestic and international tax disputes. ADR refers to a range of techniques and processes used to resolve disputes outside of traditional court systems. ADR can include mediation, arbitration, negotiation, and other collaborative approaches to resolving disputes. ADR has been employed by leading common law countries such as the UK and Australia in resolving income tax disputes with success.

Participants will learn about:
• The current income tax dispute resolution and procedures in Malaysia.
• What is ADR and its suitability to income tax dispute resolution
• The use of ADR techniques to resolve income tax disputes with the Inland Revenue Board of Malaysia (IRBM).
• Resolving International tax dispute by Mutual Agreement Procedure (MAP)
• International Tax Arbitration under the OECD BEPS Action 14

COURSE OUTLINE

1. Overview of income tax dispute resolution and procedures in Malaysia before the IRBM, Dispute Resolution Division, Special Commission of Income Tax and High Court.

2. Common ADR methods used in Malaysia to resolve legal disputes

   • Negotiation

   • Mediation

   • Arbitration

3. Legality, pros, and cons of using ADR to resolve legal disputes

4. ADR policies implemented in the UK and Australia for resolving income tax disputes

5. Negotiation and mediation techniques-What I learned from Harvard Law School Advanced Mediation Workshop

6. Some practical case studies on use of ADR to resolve income tax disputes with the IRBM

7. Factors to consider when choosing ADR for income tax disputes

   • Nature and complexity of the dispute

   • Time and cost considerations

   • Question of law or fact

   • Matter of principle and policy

   • Privilege and confidentiality

   • Enforceability of the outcome

8. Resolving International tax dispute by MAP and International Tax Arbitration under the OECD BEPS Action 14

9. Q&A Session

PROFILE(s)

Dr. Benjamin Poh, practices as a tax lawyer, arbitrator, and mediator at Benjamin Poh Law Office in Johor Bahru. He is a Fellow of Chartered Tax Institute Malaysia, Chartered Accountant of Singapore and Malaysia, CFA Charterholder, STEP Trust & Estate Practitioner, RICS Chartered Surveyor. He holds a Ph.D. in Tax Law from Washington School of Law (US), an MBA (with Merit) from Manchester University, Post-Graduate Certificate in Banking and Finance Law and an LL. B (Hons) from London University, Oxford Diploma in International Commercial Arbitration from Chartered Institute of Arbitrators, Advanced Certificate in Arbitration and Mediation from WIPO, Certificates in Advanced Mediation and US Copyright Laws (Distinction) from Harvard Law School. Please contact him at bplawsoffice@gmail.com.