Results 41 to 50 of about 344,001 (391)

IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity

open access: yesJurnal 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
doaj   +1 more source

VALUE ADDED TAX ON ARBITRATION FEES [PDF]

open access: yesChallenges 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
doaj  

Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole

open access: yesIl 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
doaj  

Recensão: A global analysis of tax treaty disputes [PDF]

open access: yesRevista 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.
openaire   +1 more source

Consumer preferences and the National Treatment Principle: emerging environmental regulations prompt a new look at an old problem [PDF]

open access: yes, 2011
Should consumers’ preference for ‘green’ products help justify,from a WTO perspective, emerging regulations such as restrictions on trade in non-sustainable biofuels?
Berg   +7 more
core   +1 more source

Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok

open access: yesJurnal Ekonomi Akuntansi dan Manajemen
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]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2018
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

Tax Dispute Analysis of Transfer Pricing Case Study of Tax Court Decisions 2020-2023

open access: yesJMKSP (Jurnal Manajemen Kepemimpinan dan Supervisi Pendidikan)
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

Enhancing Oncological Care for India's Aging Population: Addressing the Complex Needs of Older Adults With Cancer

open access: yesAging and Cancer, EarlyView.
Aging‐associated physiological and molecular alterations pose significant challenges in cancer management among India's elderly. Limited geriatric oncology expertise, financial constraints, and inadequate specialized care exacerbate disparities. Strategic expansion of insurance coverage, integration of palliative care, and infrastructural advancements ...
Nihanthy D. Sreenath   +3 more
wiley   +1 more source

Defect Analysis of the β– to γ–Ga2O3 Phase Transition

open access: yesAdvanced Functional Materials, EarlyView.
The role of defects at all the relevant stages of the β$\beta$‐ to γ$\gamma$‐Ga2O3 polymorph transition is investigated using a multi method approach. The positron annihilation spectroscopy based results show that the defect density decreases after the transition, and that changes in defect configuration within the γ phase occur with increasing ...
Umutcan Bektas   +9 more
wiley   +1 more source

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