Results 351 to 360 of about 344,001 (391)

Towards a more effective dispute settlement system in tax treaties.

2016
For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operation and Development on Income and on Capital (the OECD Model Tax Convention), and Article 25 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (the UN Model Tax Convention) had relied only on a negotiation ...
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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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The Law of Alternative Dispute Resolution in Tax Disputes in Tanzania A Lesson from Australia

SSRN Electronic Journal, 2021
Asherry Magalla, Joseph Augustine
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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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How does geopolitical uncertainty affect Chinese overseas investment in the energy sector? Evidence from the South China Sea Dispute

Energy Economics, 2021
Zhen Yu, Yao Xiao, Jinpo Li
exaly  

SELECTION OF RATIONAL DISPUTE RESOLUTION METHOD BY APPLYING NEW STEP‐WISE WEIGHT ASSESSMENT RATIO ANALYSIS (SWARA)

Journal of Business Economics and Management, 2010
Edmundas Kazimieras Zavadskas, Zenonas Turskis   +1 more
exaly  

Malaysian palm oil: Surviving the food versus fuel dispute for a sustainable future

Renewable and Sustainable Energy Reviews, 2009
Man Kee Lam, Keat Teong Lee, Abdul Rahman Mohamed   +2 more
exaly  

Arbitration in International Tax Disputes: a New Approach

Journal of International Arbitration, 1988
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