Results 41 to 50 of about 61,912 (300)
This study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview.
Ahmad Sholihin, Siti Nuryanah
doaj +1 more source
Arbitration in international tax law: Legal obstacles to agreeing [PDF]
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention ...
Popović Dejan, Ilić-Popov Gordana
doaj +1 more source
Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source
Tax Dispute Analysis of Transfer Pricing Case Study of Tax Court Decisions 2020-2023
Tax Disputes of Transfer Pricing still become the most popular tax issue and the challenge for the MNEs' establishment worldwide. Furthermore, this study aims to continue previous research by conducting content analysis on tax court appeal decisions ...
Saraswati Aisya, Siti Nuryanah
semanticscholar +1 more source
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source
DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19
This paper addresses the dispute between the realization of rights and the financialization of the Brazilian State, focusing on the analysis of the economic discourse and legal structure of the New Tax Regime, in ...
Davi Augusto Santana de Lelis
doaj +1 more source
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour +3 more
wiley +1 more source
Probably, as in any state, in the sphere of legal regulation of relations between business and the state, the public interests of the state are always above the private interests of business.
Murat Adam
doaj +1 more source
BALANCING THE INTERESTS OF TAXPAYERS AND TAX AUTHORITIES AS THE METHOD OF MINIMIZING TAX DISPUTES
The author notes in the article that an increase in the number of tax disputes is influenced by many factors, including the constantly changing tax laws of Ukraine, low legal culture of taxpayers, the lack of professional training of representatives of ...
Iryna Vasylieva
doaj +1 more source
This research paper proposes for amending the Income Tax Ordinance 2001 to enhance the effectiveness and efficiency of Alternative Dispute Resolution (ADR) mechanisms in resolving tax disputes in Pakistan. The proposal addresses challenges faced in the current ADR framework, particularly related to the accreditation of retired judges and delays in the ...
openaire +1 more source

