SHAPING THE FUTURE OF TRANSNATIONAL TAX DISPUTE SETTLEMENT
The underlying objective of the Article is to impart an insightful comprehension of mediation and its efficacy as a viable alternative for resolving transnational tax disputes. The Article posits three main arguments.
J. Chaisse, Xueliang Ji
semanticscholar +1 more source
THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF CONFLICT MANAGEMENT STUDIES IN TAX LEGAL RELATIONS [PDF]
This paper discusses the problems of conflicts that may be from time to time initiated and settled in the field tax legal relations. The emphasis is placed on the suggestion that the evolution of scientific concepts of conflict is based on the ...
Larysa V. Chaika, Viktoriia V. Chaika
doaj +1 more source
GUARANTEE OF PROTECTION OF RIGHTS AND INTERESTS OF TAXPAYERS IN TAX DISPUTES
In the article, the author proposes under the protection of the rights of the taxpayer to understand his actions (in some cases inaction), which he commits in accordance with the norms of tax legislation, on the one hand, and law enforcement activities ...
Iryna Vasylieva
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Alternative Procedures for Settling Tax Disputes
The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only
Lana Arzumanova
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SENGKETA KEBERATAN DIBANDINGKAN DENGAN SENGKETA PENGADILAN PAJAK BERDASARKAN PERATURAN YANG BERLAKU
Tax Dispute is caused by dissimilarity opinion between tax payers and tax officials based on tax assessment. Therefore, it needs a protection to tax payers by giving justice through a formal and official legal channel.
Meiti Asmorowati
doaj +1 more source
Tax dispute settlement mediation arrangements in the future tax court
Tax Dispute Settlement in the Tax Court has not provided a sense of justice and legal certainty and is only through litigation that is win-lose (win-lose).
Ruwaidah Afiyati +3 more
semanticscholar +1 more source
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 +1 more source
A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries
Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
doaj +1 more source
New Approach of Tax Litigation in Quasi-judicial Authorities, with Emphasis on Dispute Resolution Systems in France, the United Kingdom and Germany [PDF]
The purpose of enacting laws and regulations in each country is to guarantee the fundamental rights of individuals in society by observing the principles of fair trial and not encroaching on the private rights of individuals, as well as protecting the ...
Jalil Ghanavati, sajjad Hooshmandy
doaj +1 more source
INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA
Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound ...
Binsar Sitorus
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