Results 51 to 60 of about 344,001 (391)

DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19

open access: yesCiências Sociais Unisinos, 2020
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

Legal Regulation of Non-Judicial Methods of Consideration and Resolution of Tax Disputes: Tax Ombudsman, Tax Arbitration and Mediation in Tax DisputesTaxation of Digital Companies: Experience of Russia and Other Countries

open access: yesFinancial Law Review, 2021
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

open access: yesBaltic Journal of Economic Studies, 2021
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

Functional Materials for Environmental Energy Harvesting in Smart Agriculture via Triboelectric Nanogenerators

open access: yesAdvanced Functional Materials, EarlyView.
This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva   +9 more
wiley   +1 more source

Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes

open access: yesКонституційно-правові академічні студії, 2023
The purpose of the article is to determine the consequences of the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument (MLI) in Ukraine, to evaluate it ...
Yaroslav Hretsa
doaj   +1 more source

Enhancing Tax Dispute Resolution: A Proposal for Amendments to the Income Tax Ordinance 2001 for Strengthening Alternative Dispute Resolution Mechanisms

open access: yesIndus Journal of Law and Social Sciences, 2023
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

The tax dispute as a separate type of public legal dispute [PDF]

open access: yes, 2016
Цвіра Д. М. Податковий спір як різновид публічно-правового спору / Цвіра Діана Миколаївна // Первый независимый научный вестник. – 2016. – № 7. – С. 135-139.Автором здійснено дослідження поняття та основних ознак податкових спорів як окремого різновиду ...
Tsvira, D. M., Цвіра, Д. М.
core  

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
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

Perspective on Aqueous Batteries: Historical Milestones and Modern Revival

open access: yesAdvanced Materials, EarlyView.
This review retraces the development of aqueous batteries from classical Zn‐MnO2 chemistry to modern Zn and Ni systems, correlating voltage, capacity, and electrolyte formulation with practical performance. By mapping historical success and failure onto current and future research directions, it identifies guiding principles that steer the design of ...
Fangwang Ming   +5 more
wiley   +1 more source

MODERN VIEW OF TAX DISPUTES AS A SUBJECT OF ADMINISTRATIVE JURISDICTION

open access: diamondJuridical scientific and electronic journal, 2023
O.Ye. Demenko
openaire   +2 more sources

Home - About - Disclaimer - Privacy