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A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements [PDF]

open access: yesFaṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2022
As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States.
Alireza Salehifar
doaj   +1 more source

Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [PDF]

open access: yesحسابداری دولتی, 2021
Subject and Purpose of the Article: In this research, the factors affecting the adjustment of the diagnostic tax of legal entities in the tax litigation system have been studied through the legal-oriented artificial intelligence approach in order to ...
MASOUD NIKANDISH   +2 more
doaj   +1 more source

Transformation of Rules of Origin Dispute Settlement In Free Trade Agreement Scheme Through Mutual Agreement Procedure

open access: yesNurani, 2022
Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
doaj   +1 more source

Coercive measure-sequestration for environmental crime [PDF]

open access: yesE3S Web of Conferences, 2021
In general there are no many scientific papers on coercive measures determined under Criminal Procedural Code of Georgia. Though, based on aforesaid issue we may not state that aforesaid issues were not subject of controversy and does not include ...
Berestova-Gadilia Ketevan
doaj   +1 more source

The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory)

open access: yesJurnal Bisnis dan Kewirausahaan, 2022
Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great ...
Naniek Noviari   +3 more
doaj   +1 more source

Settlement of Tax Disputes in the Russian Federation and Germany

open access: yesVestnik MGIMO-Universiteta, 2015
This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review.
A. A. Konyukhova
doaj   +5 more sources

PROOF IN TAX MATTERS - TAX PROCEDURE AND ADMINISTRATIVE DISPUTE

open access: yesZbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2022
With administration you are born and with administration you die. This thought reflects the truth that human life from its beginning to the very end is in contact with administrative law, or its various branches or areas.
Nataša Žunić Kovačević   +1 more
doaj   +1 more source

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

open access: yesJurnal Kajian Akuntansi, 2021
Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues.
Prianto Budi Saptono   +2 more
doaj   +1 more source

SENGKETA KEBERATAN DIBANDINGKAN DENGAN SENGKETA PENGADILAN PAJAK BERDASARKAN PERATURAN YANG BERLAKU

open access: yesJurnal Wawasan Yuridika, 2014
Tax Dispute is caused by dissimilarity opinion between tax payers and tax officials based on tax assessment. Therefore, it needs a protection to tax payers by giving justice through a formal and official legal channel.
Meiti Asmorowati
doaj   +1 more source

Alternative Procedures for Settling Tax Disputes

open access: yesFinancial Law Review, 2021
The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only
Lana Arzumanova
doaj   +1 more source

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