Results 251 to 260 of about 292,794 (302)

Who Cares for Communities? Conceptualizing Non-Profit Work as Social Reproduction Through the Case of Food Banks. [PDF]

Affilia
Mendelin M, Hall RJ.
europepmc   +1 more source

Health and work: new times, new paradigms. [PDF]

Cad Saude Publica
Cordeiro R, Assunção AA.
europepmc   +1 more source

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Tax Uncertainty and Welfare-Improving Tax Disputes

SSRN Electronic Journal, 2023
Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty.
openaire   +2 more sources

Tax Competition And Transfer Pricing Disputes

SSRN Electronic Journal, 1999
Tax Competition and Transfer Pricing ...
Kashif S. Mansori, Alfons J. Weichenrieder   +1 more
openaire   +1 more source

Tax Treaty Disputes in Italy

SSRN Electronic Journal, 2017
This introductory section outlines the situation in Italy in relation to the legal standing of tax treaty law under the Italian constitutional system, and the treaty-making process. In the Italian constitutional system tax treaties are written conventions made by Italy with other sovereign States persons with international legal capacity, which contain
openaire   +1 more source

Recovery of Disputed Tax Claims

World Tax Journal, 2023
Tax-levying jurisdictions have to grapple with the tension between affording taxpayers a right to effective remedies and the revenue authority’s responsibility to efficiently and effectively collect taxes. This article shows that, in the main, jurisdictions tend to follow a rule-exception approach in terms whereof they deviate from their stance on ...
C.(Carika) Fritz, S. Kargitta, R. Seer
openaire   +1 more source

Is Mediation the Panacea to the Profusion of Tax Disputes?

World Tax Journal, 2018
Several countries are intending to implement mediation in their domestic tax law procedures in order to deal with an increasing amount of appeals. This article researches how the principles of mediation should be applied in tax law in order to achieve an effective dispute resolution procedure.
openaire   +2 more sources

Privilege in tax disputes

2021
Christopher Kientzler, George Gillham
openaire   +1 more source

Tax accounting or tax calculations: Disputes

2016
The approaches towards understanding of accounting and tax accounting have been considered. The illegitimacy of existence tax accounting as separate system has been proved as well as the procedure for determining income tax under the tax laws have been suggested to call the tax calculations.
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Flexible Multi-Tier Dispute Resolution in International Tax Disputes

2021
Pistone, Pasquale, De Goede, Jan J.P.
openaire   +2 more sources