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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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Tax authority monitoring and corporate information disclosure quality in China
International Review of Financial Analysis, 2023Yongwei Ye, Yunqing Tao
exaly
Does Tax Awareness Mediate Tax Amnesty and Tax Authorities toward Tax Compliance?
Quality - Access to Success, 2022openaire +1 more source
The Effect of Tax Authority Enforcement on Earnings Informativeness
European Accounting Review, 2023Le Zhao
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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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Tax authority enforcement and stock price crash risk: Evidence from China
Finance Research Letters, 2023exaly