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Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees
Jurnal Kajian Akuntansi, 2021 Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues.
Prianto Budi Saptono +2 more
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STORYTELLING CASE STUDY: HOW TO WIN A TAX DISPUTE AGAINST TAX AUTHORITY?
Jurnal Pajak dan Keuangan Negara (PKN), 2021 This study focuses on answering five research questions, namely how to understand the background of a tax dispute, how to carry out the tax audit, how to perform the tax audit closing conference, how to run the objection process at the regional level, and how to win the appeal process at Tax Court.
Resi Ariyasa Qadri, Fatmawati Fatmawati
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Asia Pacific Law Review, 2022 This article analyzes the dispute settlement proposals contained in the October 2020 OECD Pillar One Blueprint. We concentrate on the actual proposals found in the Blueprint and analyse them against critical issues that are relevant to the development of
H. Mann
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IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE?
Jurnal Tax Law and Policy, 2022 It is necessary and urgent to construct provisions regarding tax disputes in the tax court. So that the concept (law) of administrative justice is produced as a problem solving of tax disputes. This article uses a normative juridical method with a prescriptive and evaluative line of thought.
Agus P. Priyono, Henry DP Sinaga
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CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE
Baltic Journal of Economic Studies, 2022 In the article, the author notes that the relations arising between the subjects of public and private law in the process of financial activity of the state, are multidimensional in nature and in their social, political and legal content are conflicting.
Iryna Vasylieva
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Tax Dispute in a Digital Economy: The Legal Implication in Nigeria
NIU Journal of Social Sciences, 2023 The study examines the tax disputes in a digital economy with a precise focused on the legal implications in Nigeria. The study explored some of the tax jurisdiction law in the digital economy. This digital economy encompasses various revenue streams and business models, such as e-commerce, digital services, online advertising, and software licensing ...
Abdul-Lateef Ahmodu, N.S. Ezeani
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The Tax Dispute Settlement According To Justice And Court System In Indonesia
Nurani Hukum, 2020 This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
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Правоприменение, 2020 The subject. For many years, Georgia, Moldova and Russia were part of the same state, which a priori indicates the existence of a similar legal system. Despite the positive experience of the European Economic Community, the trends that the USSR faced at ...
Roman A. Shepenko, Lia Nani
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The OECD Dispute Resolution System in Tax Controversies
LawsThe article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation.
Marco Greggi, Anna Miotto
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A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2022 As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States.
Alireza Salehifar
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