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The Resolution of Tax Disputes and International Tax Arbitration
Globalisation and the digital economy have revolutionised the world’s markets and international transactions, some of which manage to escape national jurisdictions and bilateral treaties between States. With the lack of multilateral agreements, certain taxpayers, multinationals in particular, have managed to slip through the net of individual countries’
openaire +4 more sources
PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK
In the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature.
Etty Rochaeti
doaj +1 more source
The Tax Dispute Settlement According To Justice And Court System In Indonesia
This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
doaj +1 more source
Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees
Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues.
Prianto Budi Saptono +2 more
doaj +1 more source
Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay.
Hanggoro Pamungkas
doaj +1 more source
The paradigm tax dispute involves a taxpayer on one side and the government on the other. In that traditional dyad, only the taxpayer matters, even though the interrelatedness of taxpayers across the fiscal system means that the outcome of any one ...
Sugin, Linda
core +2 more sources
IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity
This study analyses International Public Sector Accounting Standards' effects on the integrity of Small and Medium Enterprises (SMEs) tax payment compliance.
Shakirat Adepeju Babatunde
doaj +1 more source
A Comparative study of The Rights of tTaxpayers in Iran and America [PDF]
Today, tax is one of the most important sources of government income, which plays an important role in providing public expenses. In addition, tax can be used by the government as the main tool of financial policies and ensuring social justice.
Sayyed Jaber hasani, vali vsjld
doaj +1 more source
Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
Despite the common deflationist intent of dispute, civil and commercial mediation regulated by Legislative Decree No. 28/2010 and tax mediation regulated by Art. 17-bis of Legislative Decree No.
Davide Corraro
doaj
VALUE ADDED TAX ON ARBITRATION FEES [PDF]
Private alternative jurisdiction (as defined in art. 541 of the Romanian Code of Civil Procedure) arbitration is not free of charge. Those who judge a dispute, being chosen and empowered to do so by the parties by their arbitration agreement, provide a ...
Viorel ROȘ, Andreea LIVĂDARIU
doaj

