Results 221 to 230 of about 19,441 (247)

Measuring Tax Authority Monitoring

The Journal of the American Taxation Association, 2019
ABSTRACT Despite growing academic interest in tax authority monitoring, the literature remains lacking a summary measure of realized tax authority monitoring that can be constructed from firms' publicly available financial statement information. The purpose of this study is to develop such a measure.
Andrew R. Finley, James Stekelberg
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Tax Clauses in Contracts and Competence of Tax Authorities

Russian Journal of Legal Studies (Moscow), 2023
This article considers the problem of expanding the competence of tax authorities in transferring VAT payments to the counterparty of the contract through tax clauses. It analyzes the judicial practice of applying tax clauses and identifies practical and theoretical problems of using tax clauses in contracts.
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A Developing Relationship: Tax Authority – Taxpayer – Tax Adviser

European Taxation, 2011
This note outlines the proceedings of the 3rd CFE Professional Affairs Conference held on 1 December 2010 in Düsseldorf to discuss initiatives in France, Germany, the Netherlands and the United Kingdom to enhance the relationship between taxpayers, the tax authorities and tax advisers.
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Remote Tax Authority

SSRN Electronic Journal, 2022
Andrew Belnap, Anthony Welsch, Braden Williams   +2 more
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Do Tax Judges Favor the Tax Authority?

Florida Tax Review
Judges and judicial systems have become more specialized in response to increasing legal complexity. While the theoretical literature has discussed judicial specialization extensively, deliberating its pros and cons and its implications—arguably an appealing background for empirical investigation—few empirical studies have attempted to quantify the ...
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Tax Proposal Service of th Finnish Tax Authority

2007
Taxation is one of the key functions of any state. Without a working tax collection system, any state would have big difficulties in fulfilling its responsibilities. Even though taxation is a service with negative demand (Kotler, 1997) at an individual level, most taxpayers admit that taxation needs to be done.
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Italian Tax Authorities Action Against Fictitious Corporate Tax Residence

Intertax, 2017
Fictitious corporate tax residence is a primary concern for States, in view of the fact that it impacts – directly and incisively – on States’ taxing rights, and also since it is known to trigger double taxation as well as double non-taxation phenomena.
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Ghosting the Tax Authority: Fake Firms and Tax Fraud

SSRN Electronic Journal, 2022
Paul Carrillo, Dave Donaldson, Dina Pomeranz, Monica Singhal   +3 more
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Adjudication of Tax Disputes within the Tax Authority in Ethiopia

2022
The experiences of various countries clearly demonstrate that the tax authority is vested with adjudication of tax disputes arising between taxpayers and itself when a taxpayer does not accept the decision of the authority. In Ethiopia, the 2016 Federal Tax Administration Proclamation (hereinafter FTAP) has unequivocally provided that if a taxpayer is ...
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Tax Authorities Issue Circular on Interpretation of Double Tax Treaties

International Transfer Pricing Journal, 2011
Circular 75 was issued by the Chinese tax authorities on 1 September 2010. It provides China’s first detailed guidance on the interpretation of each article of Chinese double tax treaties. While this Circular specifically deals with the Singapore–China treaty, it also contains an introductory paragraph which extends the explanations within it to all ...
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