Results 261 to 270 of about 458,514 (310)

Courts and tax treaty law

2007
Overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries.
openaire   +3 more sources

The United States Tax Court: A Court for All Parties

Bulletin for International Taxation, 2015
This article seeks to explain the role of the Tax Court both within the system of taxation and the system of tribunals of the United States.
openaire   +1 more source

Tax and the Courts

SSRN Electronic Journal, 2023
openaire   +1 more source

How will the court decide? Tax experts and the estimation of tax risk [PDF]

, 2013
Tax accounting and tax law concern the probability thresholds that can require the taxpayer to estimate the likelihood that a tax position would be upheld by a court. Tax complexity and the consequent ambiguity results in a reliance by most taxpayers on a tax expert estimate of this likelihood.
Blaufus, Kay, Bob, Jonathan, Trinks, Matthias   +2 more
openaire   +1 more source

The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions

Accounting, Economics and Law: A Convivium, 2023
Daniel Taborda
exaly  

US Tax Scene: Court Partly Affirms Tax Court in ACM Partnership

Intertax, 1999
John Beattie, Eric Overman
openaire   +1 more source

Tax Courts

2019
Klamet Johannes, Herrmann Nicole
openaire   +1 more source

EFFICIENCY OF TAX COURTS IN RESOLVING TAX DISPUTES WITH STATISTICAL DATA

2023
Vergiler, devletlerin en önemli finansman kaynaklarından biri olan ve devletlerin kamusal hizmetlerini devam ettirebilmesi için egemenlik gücünü kullanarak vatandaşlarından cebren ve karşılıksız aldığı parasal değerlerdir. Devletler mükelleflerden vergileri tahsil ederken belli başlı sorunlarla karşılaşabilmektedir.
openaire   +1 more source

The Tax Court, the Courts of Appeals and Pyramiding Judicial Review: Tax Court. Judical Review of Tax Court Decisions. Stare Decisis

Stanford Law Review, 1957
openaire   +1 more source

To Tax or Not To Tax: Why Won't the Supreme Court Answer the Question?

Gaming Law Review, 2022
Heidi Mcneil Staudenmaier, Marsha Cotton
openaire   +1 more source