Tax, VAT and customs disputes may arise from assessments, audits, penalties, import-export transactions, customs valuation, VAT liabilities, tax recovery and administrative decisions. Legal services may include representation, objections, appeals, litigation, negotiation and settlement of tax and customs disputes.
The Bangladesh framework includes the Income Tax Act, 2023, Value Added Tax and Supplementary Duty Act, 2012, Customs Act, 2023, Income Tax Rules, VAT Rules, Customs Rules and applicable SROs, together with the relevant administrative and appellate mechanisms.
International matters may involve Double Taxation Avoidance Agreements, OECD Transfer Pricing Guidelines, OECD Model Tax Convention, UN Model Double Taxation Convention, WTO Customs Valuation Agreement and WTO Trade Facilitation Agreement.