Results 241 to 250 of about 61,912 (300)

The Role of Dominus Litis of Tax Court Judges in Realizing Substantive Justice in Tax Dispute Resolution

Jurnal Hukum
The resolution of tax disputes aims to achieve substantive justice, which emphasizes that legal decisions must reflect social and economic justice, not just legal formalities.
Gunawan Setiyaji, Triyono Martanto
semanticscholar   +1 more source

Patterns of Tax Treaty Disputes: A Global Taxonomy

2017
This chapter offers the first global taxonomy of treaty dispute patterns emerging in the almost first 100 years of the international tax regime (ITR). The time and space dimensions of the taxonomy are as follows. The time dimension covers the era which ran from 1923 — when four economists produced the League of Nations’ Report on Double Taxation ...
openaire   +2 more sources

Effectiveness of Tax Dispute Resolution Mechanisms – The Impact of the European Legal Framework on National Jurisdiction

Law, Identity and Values
The search for a more effective resolution of cross-border tax disputes provokes the general question of the effectiveness of tax dispute resolution mechanisms.
Nataša Žunić Kovačević
semanticscholar   +1 more source

Feasibility Analysis Of Implementing Alternative Dispute Resolution In Tax Dispute Settlement In Indonesia

Pandecta: Research Law Journal
The number of cases and the backlog of tax disputes in Indonesia underline the need to reform the dispute resolution system. To avoid prolonged dispute resolution and minimize the backlog, other dispute resolution areas, particularly civil disputes ...
Nabitatus Sa’adah, Budi Ispriyarso, Kadek Cahya, Susila Wibawa, Lery Kristofer, Panjaitan, Muhammad Ikhwanurrohiim   +6 more
semanticscholar   +1 more source

Sosialisasi Akuntabilitas Laporan Keuangan Untuk Mengantisipasi Tax Dispute Pada Perusahaan Travel Dan Biro Perjalanan Wisata

Jurnal Abdimas Transportasi & Logistik
Every company running its business requires the recording of its transactions into financial statements in accordance with accounting standards. PT.
T. Setyowati, Lis Lesmini, A. Wardhana
semanticscholar   +1 more source

Law Implementing the EU Tax Dispute Resolution Directive (2017/1852)

European Taxation, 2020
This article examines Legislative Decree 49/2020, transposing the dispute resolution mechanisms of the EU Tax Dispute Resolution Directive (2017/1852) into Italian national law.
O. Orlandoni, G. Moramarco
semanticscholar   +1 more source

The Future of OECD Tax Arbitration: The Relevance of Investment Treaty and WTO Dispute Settlement Practice in Promoting a Gradual Evolution of the International Tax Dispute Resolution System

Intertax, 2020
Unlike the decisive steps that have been made in the international investment and trade regime to promote efficient resolution of pending disputes, in the international tax field, the conventional tax dispute resolution system of state negotiations has ...
Spyridon E. Malamis
semanticscholar   +1 more source

The Limits to the Participation of the Taxpayer in Tax Dispute Resolution Procedure Under the Dispute Resolution Directive

Intertax, 2020
This article intends to analyse whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer’s participation, the analysis engages
Jasna Voje
semanticscholar   +1 more source

Arbitration as a Means of Resolving Tax Disputes

European Taxation, 2014
Tax arbitration courts were introduced as a means of addressing the backlog of cases in the tax courts, as well as a lack of resources. This article analyses this innovative mechanism against the backdrop of the traditional court system. The article cites statistics regarding the workload of the tax courts and, moreover, on the initial three-year ...
openaire   +1 more source

Digitalization and International Tax Dispute Resolution: A Window of Opportunity for BRITACOM

Social Science Research Network, 2020
: Digitisation technologies are facilitating and transforming tax administration and dispute resolution in various ways. This paper presents some existing and emerging best practices in digitalized tax administration and smart dispute resolution ...
Jinyan Li, Nathan Jin Bao, Shanghua Hu, Wei Hu, Matias Zerbino   +4 more
semanticscholar   +1 more source