Specialty
Tax Matters
This specialty covers the technical questions that underpin tax disputes: the amount actually owed, the composition of a tax assessment, and the accounting effects of losing a tax benefit.
Context in which the problem arises
Tax calculations combine assessment bases, rates, credits, penalties and charges across multiple periods. An error in a single assumption propagates through the entire series, which makes reconstructing the calculation essential in challenges and enforcement proceedings.
When this analysis is needed
- Tax assessment notices and tax enforcement proceedings.
- Entities disputing a tax immunity or exemption.
- Provisions and contingencies arising from transactions and disputes.
- Accounting expert examinations in tax proceedings.
Questions typically analyzed
- Loss of tax immunities and benefits
- Enforcement and challenge of tax assessments
- Determination of tax contingencies
- Review of tax calculations
How SGEx Approaches This
SGEx reconstructs assessment bases and credits from the bookkeeping and ancillary tax obligations, identifies the source of any differences, and presents the recalculation by tax and by period.
Possible Work and Deliverables
The format is defined according to the case, the proceeding and the purpose of the work.
- Recalculation of tax credits
- Expert opinion
- Expert report
- Contingency report
- Expert questions and technical challenge
Knowledge Network
Other SGEx Solutions
Services, specialties, contexts and industries connected to this topic under SGEx's relationship matrix.
Related Services
- Accounting Expert ExaminationIndependent expert examination of accounting records, financial statements and calculations, prepared for judicial, arbitral and administrative proceedings.
- Economic and Financial Expert AnalysisAnalysis of values, cash flows, economic assumptions and financial models in disputes and decisions that turn on quantification.
- Forensic AccountingReconstruction and examination of accounting records and financial flows for evidentiary purposes, in contexts of suspected wrongdoing, conflict or inquiry.
- Criminal Forensic AccountingAccounting and financial examination of facts under investigation in criminal and administrative sanctioning proceedings, for those who accuse and those who defend.
- Court Calculations and Accounting SupportPreparation, review and challenge of court calculations for law firms, companies and organisations, with validation technology and high-volume production.
- Tax Expert ServicesAccounting and tax examination of assessments, credits, tax bases and amounts in dispute in court and administrative proceedings.
Related Specialties
- Damages, Losses and Economic QuantificationLost profits, actual damages, lost revenue, indemnities and the liquidation of court judgments.
- Corporate Matters, Buyout Claims and ValuationValuation of a withdrawing shareholder's interest, balance-sheet determination, goodwill, business valuation and corporate disputes.
- Contracts and Commercial RelationsEconomic and financial imbalance, contractual disputes, and commercial agency, distribution and dealership agreements.
- Forensic Accounting and AuditAccounting reconstruction, tracing of financial flows, analysis of financial statements, contingencies and fraud investigation.
- Administrative ProceedingsAccounting and financial expert evidence in administrative tax, sanctioning, regulatory and oversight proceedings, from the defence to the appeal stage.
Related Areas of Practice
- Tax Litigation and Administrative ProceedingsTax controversies in judicial and administrative proceedings that turn on accounting evidence and the review of tax calculations.
- Administrative and Regulatory MattersAdministrative proceedings and regulatory disputes with an economic and financial impact on companies and concession holders.
- Courts of Audit and Oversight BodiesProceedings before Courts of Audit, internal-control bodies and other oversight bodies that examine the use of public funds.
Related Industries
- Public Administration and GovernmentPublic contracts, cooperation agreements, concessions and oversight proceedings involving public funds.
- Municipalities and Local GovernmentCity governments, municipal councils and local agencies facing accountability requirements, public works and oversight by courts of audit.
- Associations, Foundations and Nonprofit SectorAssociations, foundations and nonprofit organizations facing accountability duties, tax-immunity requirements and financial reviews.
- Energy and Natural ResourcesPower generation, transmission and distribution, oil, gas and mining, involving long-term contracts and regulatory disputes.
- Pharmaceuticals and Drug DistributionPharmaceutical manufacturers, distributors and retail chains involved in commercial, tax and accountability disputes.
- Industry, Manufacturing and Consumer GoodsManufacturers and consumer-goods producers involved in valuations, and in commercial, tax and corporate disputes.
Next Step
Request an Analysis
Describe the technical question, the context in which it arose, and the documents available. This information lets SGEx assess the scope of the work before any proposal.