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2013 TCDR Network Meeting - Tax Raids Survey
Introduction
What is a 'tax raid'? This needs to be defined relatively widely, but basically we are talking about the unannounced arrival of tax authorities, accompanied often by local law enforcement or on some occasions fiscal police who may possibly be armed, to search business and possibly domestic premises, taking away evidence in the form of computers, software, paper files etc, to interview possibly under caution people working in the business and possibly to seal off parts of the business or prevent the business from using certain offices, assets etc.
Why we are interested in this? In recent years, tax raids have increased in a number of European countries. In-house tax professionals, legal counsels, and tax advisors need to ask themselves whether their organization is likely to be subject to such a raid and how to prepare for it. This survey is intended to gather insights on the most recent developments around the world on tax raids and how we can help our clients prepare for and properly react to tax raids.
Thank you very much for your time and support. Please start with the survey now by clicking on the Continue button below.
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| Please specify your country |
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| Please specify your area of tax practice |
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| Does the tax authority in your country carry out tax raids of a form described above or similar? |
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| Have you personally experienced any tax raids or are you aware of tax raids taking place in your country over the past few years? and if yes, how many cases approximately ? |
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| If yes to the previous question, please specify the approximate number of cases you personally experienced or are aware of in the past few years |
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| In those cases, was the client or the company already subject to a criminal or administrative penalty proceeding when tax raids began? |
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| What type of issues or challenges were the subject of these tax raids? |
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| Which type of companies was the target of the tax raids? |
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| Which industry was the subject of the tax raids? |
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| Is a legal basis (e.g., a search warrant) required under the tax law for the authorization to launch a tax raid in your country? |
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| What can the tax investigators/ officials do in a tax raid? |
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| Please specify if possible the magnitude of the tax assessment that resulted from the tax raid. |
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| Have you any experience of your local tax authorities participating in raids in other countries, or visiting them with a view to collecting evidence, possibly accompanied by their own or local law enforcement officials? |
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| Do you have any guidance or training material provided to clients to help them respond to a tax raid? |
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| If Yes, would you be able to share this with us, in anonymised form if necessary? |
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