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Do Tax Judges Favor the Tax Authority?
Florida Tax ReviewJudges 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
2007Taxation 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, 2017Fictitious 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, 2022Paul Carrillo +3 more
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Adjudication of Tax Disputes within the Tax Authority in Ethiopia
2022The 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, 2011Circular 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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Does Tax Awareness Mediate Tax Amnesty and Tax Authorities toward Tax Compliance?
Quality - Access to Success, 2022openaire +1 more source
The Effect of Tax Authorities on Corporate Tax Planning: Insights from Tax Executives
SSRN Electronic Journal, 2022Jeri K. Seidman +2 more
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