The Service
Audit defence, litigation support, and expert witness work in transfer pricing disputes. Technical positions drafted for courts, tribunals, and competent authorities.
The Service
What does Litigation cover?
Litigation covers audit defence, court representation support, and expert witness work in transfer pricing disputes. The engagement runs from first information request through the final court or competent authority decision, integrating with the client's existing tax counsel.
Most TP disputes are won or lost in the audit, not in court. The first information response sets the tone for the dispute; the audit memorandum frames the technical question; the appeal brief addresses the framing. PETRUZZI Advisory works at each stage with the client's existing tax counsel, providing the technical position the dispute turns on.
The Difference
Why retain an independent advisor for Litigation work?
The Answer
Court and tribunal reasoning in TP cases turns on OECD-paragraph technical fluency. Dr. Petruzzi brings the WU Transfer Pricing Center and UN Subcommittee anchor that courts recognise as primary authority. The expert witness register, where the engagement reaches it, is named and academic-grade.
When it Fits
When should you retain Litigation support?
Common triggers.
From the first information request when the audit is technically demanding and the in-house team needs reinforcement.
When an audit memorandum has been issued and the dispute is heading to appeal or tribunal.
When an expert witness opinion is needed for court, tribunal, MAP, or arbitration.
When existing tax counsel has the procedural lead but needs technical depth on the OECD framework.
When a competent authority procedure is heading into deadlock and a written expert opinion would unblock it.
The Methodology
How does PETRUZZI Advisory deliver Litigation support?
Five-stage delivery, integrated with the client's tax controversy counsel.
Step 01
Audit posture review
The information response strategy is reviewed against the OECD framework that bears on the dispute. The first response is the file's most consequential moment.
Step 02
Technical memorandum
A technical memorandum is drafted, addressing the OECD paragraphs, BEPS Actions, and case law that govern the dispute. The memorandum is the engagement's anchor document.
Step 03
Audit defence
The memorandum is deployed through the audit. Subsequent information requests are answered against the memorandum's framework.
Step 04
Appeal or tribunal
Where the dispute proceeds to appeal or tribunal, the memorandum supports the brief and the expert witness statement.
Step 05
Expert witness
Where required, Dr. Petruzzi appears as expert witness. Conflicts and independence are screened in advance.
The Engagement
How an engagement runs.
Inquiry
A short conversation to understand what's on the file: the structure, the timeline, the existing advisors.
Scoping
A written scope and fee letter. Concrete deliverables, dates, and the answer to who reviews what.
Analysis
Substantive work delivered by Dr. Petruzzi personally. OECD-paragraph rigor; named cases; citeable conclusions.
Recommendation
A written opinion or report. Sets out the framework, the facts, the application, and the residual risk.
Implementation Support
Implementation, follow-up, and ongoing access as the matter develops. The engagement doesn't end at delivery.
Key Takeaways
The essentials, in their own words.
- 01
Audit defence from the first information request through the final decision.
- 02
Expert witness work in select matters; Dr. Petruzzi serves as expert witness where the technical question warrants it.
- 03
Litigation memoranda drafted in the technical register a court or tribunal will accept.
- 04
Coordination with the client's tax controversy counsel; the engagement integrates with existing representation.
Related Expertise
Where this connects.
Intra-group loans, guarantees, cash pools, captives. OECD Chapter X through the lens of the Petruzzi monograph.
Identification, attribution, valuation, and dispute defence through the DEMPE framework.
Chapter IX applied to your structure. Exit charges, post-restructuring remuneration, recharacterisation risk.
FAQ