Results 21 to 30 of about 182,633 (276)
Resolution of dual residence instances in the case of companies [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated
Živković Lidija
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RechtIdee, 2022 Abstrak Praktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak.
Mega Indah Permatasari +1 more
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The Questionable Polish-German Pandemic Mutual Agreement
University of Bologna Law Review, 2023 The outbreak of the coronavirus (COVID-19) pandemic in 2020 prompted countries around the world to take countermeasures. One was to restrict the movement of citizens between countries for employment purposes amongst others.
Błażej Kuźniacki, Wojciech Morawski
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Educoretax, 2022 Penelitian ini bertujuan untuk mengetahui apa sebenarnya permasalahan mendasar yang dihadapi dalam penyelesaian sengketa koreksi Transfer Pricing (TP) melalui MAP di Indonesia.
Muhammad Ilham, Budiasih Widiastuti
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Arbitrability of International Tax Disputes [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2017 Over the past years, "arbitration" as a means of settling international disputes has gained popularity, but compared to international tax disputes, the possibility of applying the arbitration clause is disputed. After the successful use of arbitration to
Naeem Noorbakhsh +2 more
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The Use of Active-Passive Accounts in the Accounting of Transactions Involving Counterclaims [PDF]
Облік і фінанси, 2023 The chart of accounts provides for maintaining active, passive and off-balance sheet accounts. Analysis of practical situations shows that some passive accounts are not purely passive, and some active ones are purely active.
Leonid Suk, Petro Suk
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International Journal of Scientific and Research Publications (IJSRP), 2021 The purpose of this study is to analyze the implementation of Advance Pricing Agreement (APA) Approach and Mutual Agreement Procedure (MAP) Approach to settle the tax dispute. This research is a library research.
Desiana, Wardiyana
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Taxpayer protection standard in international tax disputes
Правоприменение, 2022 The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human ...
M. D. Polenchuk
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Arbitration in international tax law: Legal obstacles to agreeing [PDF]
Anali 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
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Taguchi-RBF Neural networks Based Optimization of Phased Array Antenna With Coupling Effects
Advanced Electromagnetics, 2023 In the antenna array synthesis problems, most of the works in literature utilize isotropic elements. Thus, the mutual coupling effects between the array elements are neglected.
K. Oureghi +5 more
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