Results 321 to 330 of about 344,001 (391)

Cross-Border Dispute Resolution in Tax Matters: A Luxembourg Overview

European Taxation
In this article, the author provides a summary of the procedures available to Luxembourg taxpayers involved in cross-border tax disputes. Whilst the goal is the same, when a tax dispute involves (at least) two states, the scope, conditions of implementation and effectiveness may vary significantly.
A. Addamiano
openaire   +2 more sources

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   +2 more sources

Labyrinth of Choices in Respect of International Tax Dispute Resolution from a Netherlands Perspective

European Taxation, 2023
In this article, the authors discuss the various options available for resolving international tax disputes from a Netherlands perspective. In particular, the article (i) describes the temporal, territorial and substantive scope of international ...
W. Dijkstra, F.P.G. Pötgens, P.A. Spijker   +2 more
semanticscholar   +1 more source

Proposition for an AFCFTA-based Tax Dispute Court for the Timely Resolution of Commercial Tax Disputes

African Multidisciplinary Tax Journal, 2023
The African Continental Free Trade Area (AfCFTA) Agreement is promoted as a developmental game-changer set to foster an impressive growth in intra-African trade.
Marie-Louise Fehun Aren
semanticscholar   +1 more source

Maximizing Value through Arbitral Power within the International Tax Dispute System

World Tax Journal, 2023
This article provides a theoretical foundation with potential for direct practical implementation on the use of arbitral powers within international tax dispute resolution for the benefit of arbitrators and competent authorities. First, it introduces the
S. Castagna
semanticscholar   +1 more source

An Unfinished Patchwork: An Assessment of the Current International Tax Dispute Resolution System from a Developing Country Perspective

World Tax Journal, 2022
The twenty first century has seen a number of rapid developments in the international tax dispute resolution system, culminating with the Pillar One tax certainty block as proposed by the Inclusive Framework on BEPS.
N. Quiñones
semanticscholar   +1 more source

A Global Analysis of Tax Treaty Disputes

2017
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax ...
  +4 more sources

International Tax Dispute Resolution in Light of Pillar One: New Challenges and Opportunities

Bulletin for International Taxation, 2021
The “Blueprint on Pillar One” relies on effective and binding dispute prevention and/or resolution mechanisms. Key aspects of these mechanisms pose significant challenges to the traditional system of international tax dispute resolution (ITDR ...
S.E. Malamis, Q. Cai
semanticscholar   +1 more source

Tax Dispute Analysis In The Perspective Of Web-Based Tax Audit And Collection PEM

International Journal of Scientific and Research Publications (IJSRP), 2021
This study aims to uncover and explore new meanings about tax disputes from the perspective of the parties directly involved, namely the Tax Auditor. Phenomenology is also used as a research method to explore the meaning.
Joni S.S.T Bkp
semanticscholar   +1 more source

Australian Federal Court Judge's Arguments in Transfer Pricing and Royalty Tax Dispute Decision in PepsiCo Case

International Journal of Sustainability in Research
This study analyses the main arguments presented by the Federal Court of Australia in the tax dispute over transfer pricing and royalty taxation in the PepsiCo case. Using a doctrinal research methodology, it examines the legal reasoning behind the Court'
Mohammad Wangsit Supriyadi, A. Suharsono
semanticscholar   +1 more source