Results 251 to 260 of about 61,912 (300)

International Tax Disputes: A Ray of Hope from Japanese Experience

International Transfer Pricing Journal, 2015
In light of the increasing prominence of international tax dispute resolution, especially considering the OECD/G20 BEPS Project, the authors discuss positive developments around the world and present some of the Japanese experience on this issue to serve as a guidepost on how to resolve disputes in a world that is rapidly evolving.
H. Furuya,, T. Ueda, S. Fujita, C. Lowell   +3 more
openaire   +1 more source

Effect of Dispute Resolution Mechanism Reforms on Rental Income Tax Compliance Among Property Owners in Ngong Town, Kenya

Journal of Finance and Accounting
Purpose: Despite these reforms tax compliance for the rental income tax has remained low since its introduction. This study aimed to determine the effect of dispute resolution mechanism reforms on rental income tax compliance among property owners in ...
Lilian Nyokabi Ndegwa, Prof. Lucy Rono, D. Odunga   +2 more
semanticscholar   +1 more source

Opportunities for Implementing Alternative Dispute Resolution (ADR) in Settlement of Tax Disputes in Indonesia

Journal of Law, Politic and Humanities
The emergence of tax disputes as a consequence of differences in interests between tax authorities and taxpayers is a normal thing to happen. However, if an excessive number of tax disputes occur, this has the potential to create legal uncertainty, both ...
Ebenezer Hutagalung, Zainal Mutaqqin, M. Amirulloh   +2 more
semanticscholar   +1 more source

Implication of investment mediation: a possible path to tax-related investment dispute resolution regime

Journal of International Dispute Settlement
The growing convergence between international investment law and international tax law will result in a gradual rise in investment conflicts connected to taxation.
Jing Liu, Xueliang Ji
semanticscholar   +1 more source

Arbitration institutes forum: The Changed Landscape of Tax Dispute Resolution Within the EU: Consideration of the Directive on Tax Dispute Resolution Mechanisms

Intertax, 2019
With the Council’s adoption of the Directive on Tax Dispute Resolution Mechanisms on 10 October 2017, the resolution of tax disputes among Member States enters a new phase.
H. M. Pit
semanticscholar   +1 more source

Cross-Border Tax Dispute Resolution in the 21st century: A Comparative Study of Existing Bilateral and Multilateral Remedies

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2017
This article aims to provide a broad overview of the bilateral and multilateral options for dispute resolution available to investors in a cross-border tax dispute.
Sriram Govind, Laura Turcan
semanticscholar   +1 more source

Mutual Agreement Procedures within the Framework of Tax Monitoring as an Alternative Dispute Settlement Type

Financial law
The article analyses the content of mutual agreement procedures provided for by Art. 105.31 Tax Code of the Russian Federation from the point of view of their possible legal qualification.
Eduard A. Gyulbasarov
semanticscholar   +1 more source

EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?

European Taxation, 2018
This article examines the dispute resolution mechanisms available under the EU Tax Dispute Resolution Directive (2017/1852). Although the EU Tax Dispute Resolution Directive introduces substantive improvements, the author calls for supplementary measures and guidance to ensure that the procedure will be timely and to encourage a harmonized approach by ...
openaire   +1 more source

The Tax Ombudsman Institution as a Means of Pre-Trial Settlement of Tax Disputes

Taxes
The article analyzes the issue of the formation of the institute of tax ombudsmen in Russian tax law and Russian tax legislation in connection with the existing trends in the specialization of business ombudsmen and the goals of reducing the burden on the judicial system of the Russian Federation.
openaire   +1 more source

Towards a more effective dispute settlement system in tax treaties.

2016
For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operation and Development on Income and on Capital (the OECD Model Tax Convention), and Article 25 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (the UN Model Tax Convention) had relied only on a negotiation ...
openaire   +2 more sources