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The importance and effects of BEPS multilateral convention in international tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2017 The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
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THE PRINCIPLE OF RESTORATIVE JUSTICE IN TAX DISPUTE SETTLEMENT BY THE TAX COURT
International Journal of Advanced Research, 2021 Tax dispute resolution has a number of uniqueness. Its judiciary system takes a procedure starting from filing objections in the executive realm, appeals and filing lawsuits as well as judicial review in the judicial realm. All of these legal remedies do
Sylvia Setjoatmadja +3 more
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PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK
Jurnal Wawasan Yuridika, 2014 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
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Public international law, international taxation and tax dispute resolution
Asia Pacific Law Review, 2022 International tax law has not been discussed much by the lawyers involved in public international law. Due to this, there exists a gap, as presently, developments in international law do not correspond to the constant developments in international tax ...
J. Chaisse, Irma Mosquera
semanticscholar +1 more source
Binus Business Review, 2011 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
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A Comparative study of The Rights of tTaxpayers in Iran and America [PDF]
مطالعات تطبیقی حقوق کشورهای اسلامی, 2023 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
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IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity
Jurnal Economia, 2023 This study analyses International Public Sector Accounting Standards' effects on the integrity of Small and Medium Enterprises (SMEs) tax payment compliance.
Shakirat Adepeju Babatunde
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Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
Il Diritto degli Affari, 2022 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
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VALUE ADDED TAX ON ARBITRATION FEES [PDF]
Challenges of the Knowledge Society, 2022 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
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Recensão: A global analysis of tax treaty disputes [PDF]
Revista de Direito Tributário Internacional Atual, 2018 É possível falar em um Regime Tributário Internacional (“International Tax Regime”)? Visando contribuir para a solução dessa resposta, encontramos a séria pesquisa coordenada pelo Prof. Eduardo Baistrocchi, argentino radicado em Londres, onde leciona na prestigiosa London School of Economics.
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