Peradilan Pajak dan Kepastian Hukum di Tengah Globalisasi Ekonomi [PDF]
, 2010 This research discusses the problem of legal certainty in economic globalization and tax court as legal enforcement instrument and tax dispute settlement through tax court.
Ismail, T. (Tjip)
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Cooperative Tax Compliance — A Path to Fiscal Sustainability?
Transylvanian Review of Administrative Sciences, 2022 The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance.
Tatjana Stanimirović, Tina Sever
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ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia
The Indonesian Journal of Accounting Research, 2021 This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review.
Prianto Budi Saptono Mail +1 more
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Digital challenges and tax equity
Цифровое право, 2020 Historically, tax reforms have always been a response to societal transformations, which aim to modernize relations between states, businesses and citizens.
I. M. Stepnoff, Julia A. Kovalchuk
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Subjects of Tax Legal Relations
Сибирское юридическое обозрение, 2019 The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
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Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations
Market and Competition Law Review, 2017 The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures ...
Pieter Van Cleynenbreugel
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Legislating unorthodox taxes: The Hungarian experience [PDF]
, 2014 To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation.
Deák, Dániel
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Overlapping Income Tax and VAT on Crypto Investments: An Analysis of Legal Uncertainty Risks
Jurnal Hukum InkrachtThe rapid expansion of crypto assets as investment instruments has generated significant challenges for existing tax frameworks, particularly where traditional tax concepts are applied to digital economic activities without adequate doctrinal adaptation.
Rizki Fitri Amalia
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Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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What do politicians think of the common consolidated corporate tax base? A Belgian case study [PDF]
, 2019 This paper analyzes the views of Belgian politicians on the Common Consolidated Corporate Tax Base (CCCTB), an ambitious project to harmonize corporate taxation in the EU.
Carine, Coppens +3 more
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