Pre-Trial refers to the phase in international tax litigation that occurs after a case is filed and before the actual trial begins. This stage focuses on gathering and exchanging evidence, clarifying legal and factual issues, and attempting to resolve or narrow the dispute without a full trial.
In international tax disputes, the pre-trial phase is critical because it shapes the evidentiary record and determines the issues that will ultimately be presented at trial.
The pre-trial phase consists of the following two components: