Results 341 to 350 of about 344,001 (391)
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Arbitration as a Means of Resolving Tax Disputes
European Taxation, 2014Tax arbitration courts were introduced as a means of addressing the backlog of cases in the tax courts, as well as a lack of resources. This article analyses this innovative mechanism against the backdrop of the traditional court system. The article cites statistics regarding the workload of the tax courts and, moreover, on the initial three-year ...
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Digitalization and International Tax Dispute Resolution: A Window of Opportunity for BRITACOM
Social Science Research Network, 2020Digitisation technologies are facilitating and transforming tax administration and dispute resolution in various ways. This paper presents some existing and emerging best practices in digitalized tax administration and smart dispute resolution.
Jinyan Li +4 more
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International Tax Disputes: A Ray of Hope from Japanese Experience
International Transfer Pricing Journal, 2015In light of the increasing prominence of international tax dispute resolution, especially considering the OECD/G20 BEPS Project, the authors discuss positive developments around the world and present some of the Japanese experience on this issue to serve as a guidepost on how to resolve disputes in a world that is rapidly evolving.
H. Furuya, +3 more
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Journal of Law, Politic and Humanities
The emergence of tax disputes as a consequence of differences in interests between tax authorities and taxpayers is a normal thing to happen. However, if an excessive number of tax disputes occur, this has the potential to create legal uncertainty, both ...
Ebenezer Hutagalung +2 more
semanticscholar +1 more source
The emergence of tax disputes as a consequence of differences in interests between tax authorities and taxpayers is a normal thing to happen. However, if an excessive number of tax disputes occur, this has the potential to create legal uncertainty, both ...
Ebenezer Hutagalung +2 more
semanticscholar +1 more source
Journal of International Dispute Settlement
The growing convergence between international investment law and international tax law will result in a gradual rise in investment conflicts connected to taxation.
Jing Liu, Xueliang Ji
semanticscholar +1 more source
The growing convergence between international investment law and international tax law will result in a gradual rise in investment conflicts connected to taxation.
Jing Liu, Xueliang Ji
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Intertax, 2019
With the Council’s adoption of the Directive on Tax Dispute Resolution Mechanisms on 10 October 2017, the resolution of tax disputes among Member States enters a new phase.
H. M. Pit
semanticscholar +1 more source
With the Council’s adoption of the Directive on Tax Dispute Resolution Mechanisms on 10 October 2017, the resolution of tax disputes among Member States enters a new phase.
H. M. Pit
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Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2017
This article aims to provide a broad overview of the bilateral and multilateral options for dispute resolution available to investors in a cross-border tax dispute.
Sriram Govind, Laura Turcan
semanticscholar +1 more source
This article aims to provide a broad overview of the bilateral and multilateral options for dispute resolution available to investors in a cross-border tax dispute.
Sriram Govind, Laura Turcan
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Financial law
The article analyses the content of mutual agreement procedures provided for by Art. 105.31 Tax Code of the Russian Federation from the point of view of their possible legal qualification.
Eduard A. Gyulbasarov
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The article analyses the content of mutual agreement procedures provided for by Art. 105.31 Tax Code of the Russian Federation from the point of view of their possible legal qualification.
Eduard A. Gyulbasarov
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EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?
European Taxation, 2018This article examines the dispute resolution mechanisms available under the EU Tax Dispute Resolution Directive (2017/1852). Although the EU Tax Dispute Resolution Directive introduces substantive improvements, the author calls for supplementary measures and guidance to ensure that the procedure will be timely and to encourage a harmonized approach by ...
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The Tax Ombudsman Institution as a Means of Pre-Trial Settlement of Tax Disputes
TaxesThe article analyzes the issue of the formation of the institute of tax ombudsmen in Russian tax law and Russian tax legislation in connection with the existing trends in the specialization of business ombudsmen and the goals of reducing the burden on the judicial system of the Russian Federation.
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