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Alternative Dispute Resolution and Tax Disputes
, 2023 The increased complexity of international tax rules since the inception of the BEPS project created the need for alternative dispute resolution. This realisation has led both the international community and European Union institutions to expand on the possibilities for intergovernmental mechanisms to address diverging interpretation of treaty rules by ...
Werner Haslehner
exaly +5 more sources
MEDIATION FOR INDONESIAN TAX DISPUTES: IS IT POTENTIAL ALTERNATIVE STRATEGY FOR RESOLVING INDONESIAN TAX DISPUTES? [PDF]
Indonesia Law Review, 2018 Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia
Khoirul Hidayah +3 more
doaj +2 more sources
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
exaly +3 more sources
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
doaj +1 more source
Tax Mediation as a Tools for Resolving Tax Disputes [PDF]
Business Inform, 2021 The article is concerned with the theoretical and practical issues of resolving tax disputes with the help of such tools as tax mediation. The article is aimed at examining the essence of the institute of tax mediation as an effective tools for pre-trial resolution of tax disputes, taking into account the experience of foreign countries.
I. K. Shushakova +2 more
openaire +2 more sources
Coercive measure-sequestration for environmental crime [PDF]
E3S Web of Conferences, 2021 In general there are no many scientific papers on coercive measures determined under Criminal Procedural Code of Georgia. Though, based on aforesaid issue we may not state that aforesaid issues were not subject of controversy and does not include ...
Berestova-Gadilia Ketevan
doaj +1 more source
Правоприменение, 2021 The subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer.
L. L. Arzumanova
doaj +1 more source
Nurani, 2022 Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
doaj +1 more source
The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory)
Jurnal Bisnis dan Kewirausahaan, 2022 Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great ...
Naniek Noviari +3 more
doaj +1 more source
Settlement of Tax Disputes in the Russian Federation and Germany
Vestnik MGIMO-Universiteta, 2015 This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review.
A. A. Konyukhova
doaj +5 more sources