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Refining a proposed tax mediation regime for New Zealand's tax disputes resolution procedures: A mixed methods study

2013
The current New Zealand tax disputes resolution procedures were enacted in 1996 following a recommendation made by the Organisational Review Committee of the Inland Revenue Department in 1994. Yet, following their enactment and despite a number of positive aspects to the disputes resolution procedures, commentators and professional bodies alike have ...
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Mandatory Arbitration of International Tax Disputes: A Solution in Search of a Problem

Florida Tax Review, 2008
This article is based on the author's S.J.D. thesis.Improving the resolution of international tax disputes has witnessed recent developments. The Organization of Economic Development and Cooperation (“OECD”) amended its Model Convention and Commentary to include mandatory and binding arbitration of tax disputes between two treaty countries that have ...
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Information Systems of Tax Authorities as a Tool for Prevention and Resolution of Tax Disputes

Financial law
The article reveals the stages of digital transformation of the tax authorities of the Russian Federation. The main directions for the development of information tools of tax authorities in the field of tax Diptych and pre-trial consideration and resolution of tax disputes are indicated.
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Notes on Tax Disputes from Misapplication of Indonesia-Japan Tax Treaty: A Study Based on Indonesian Tax Court Decisions

Global Trade and Customs Journal
This study aims to examine the legal, economic, and political aspects of Indonesia-Japan tax treaty. Next, it examines tax disputes brought to the Indonesian tax court due to the misapplication of Indonesia-Japan tax treaty. It digests the Indonesia tax court decisions stipulated during Fiscal Year 2015–2021.
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Conflict Aftermath: Dispute Resolution and Financial Performance in Franchising

Journal of Retailing, 2020
Marko Grünhagen, Xu Zheng
exaly  

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