Results 31 to 40 of about 344,001 (391)
New Approach of Tax Litigation in Quasi-judicial Authorities, with Emphasis on Dispute Resolution Systems in France, the United Kingdom and Germany [PDF]
حقوق فناوریهای نوین, 2021 The purpose of enacting laws and regulations in each country is to guarantee the fundamental rights of individuals in society by observing the principles of fair trial and not encroaching on the private rights of individuals, as well as protecting the ...
Jalil Ghanavati, sajjad Hooshmandy
doaj +1 more source
INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA
Yuridika, 2013 Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound ...
Binsar Sitorus
doaj +1 more source
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
doaj +1 more source
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
semanticscholar +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Kontradiktif Sanksi Pidana dalam Hukum Pajak [PDF]
, 2011 This study is focused on the aspect of law enforcement, especially on tax law. The study additionally examines the process of tax laws enforcement that tends to emphasize on the criminal law rather than on administrative one.
Ilyas, W. B. (Wirawan)
core +1 more source
, 2016 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