Results 1 to 10 of about 5,654 (306)
The Tax Dispute Settlement According To Justice And Court System In Indonesia
Nurani Hukum, 2020 This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
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IBLAM Law Review, 2021 The Indonesia-Netherlands Tax Treaty is widely used by multinational corporations to avoid tax. The most crucial matter is how to determine the beneficial owner status, which is one of the requirements in the use of the Tax Treaty between Indonesia and ...
Ardianyah Ardianyah
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Jurnal Ekonomi Akuntansi dan ManajemenThis study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview.
Ahmad Sholihin, Siti Nuryanah
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Interstate Arbitration in International Tax Disputes [PDF]
Journal of International Dispute Settlement, 2017 The proliferation of inter-state ADR mechanisms, such as joint tax vetoes and mutual agreement procedures, as well as investor-state tax-related arbitration, are the chief reasons for the decline of inter-state arbitration (or other forms of adjudication) in tax matters.
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VALUE ADDED TAX ON ARBITRATION FEES [PDF]
Challenges of the Knowledge Society, 2022 Private alternative jurisdiction (as defined in art. 541 of the Romanian Code of Civil Procedure) arbitration is not free of charge. Those who judge a dispute, being chosen and empowered to do so by the parties by their arbitration agreement, provide a ...
Viorel ROȘ, Andreea LIVĂDARIU
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Administrative and Criminal Justice, 2017 This Work is a part of Author`s Promotion Work Study in the framework of evidences in tax legislation. Author has only set a goal to classify tax disputes by clearly understandable criteria. Author comes to the conclusion that tax disputes are divided into two groups, one of which, in turn, is divided into two subgroups.
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IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity
Jurnal Economia, 2023 This study analyses International Public Sector Accounting Standards' effects on the integrity of Small and Medium Enterprises (SMEs) tax payment compliance.
Shakirat Adepeju Babatunde
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Forensic Economic Research in Tax Dispute Resolution [PDF]
Облік і фінансиNumerous contradictions in tax legislation lead to a large number of tax disputes. In such conditions, independent specialists need to be involved who, thanks to their qualifications and special knowledge, can research the documentary confirmation and ...
Iryna Shushakova, Halyna Umantsiv
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Правоприменение, 2020 The subject. For many years, Georgia, Moldova and Russia were part of the same state, which a priori indicates the existence of a similar legal system. Despite the positive experience of the European Economic Community, the trends that the USSR faced at ...
Roman A. Shepenko, Lia Nani
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THE LACK OF FUNCTIONAL JURISDICTION OF THE DIVISION FOR ADMINISTRATIVE AND TAX DISPUTES IN SETTLING THE APPEAL PETITION WITHIN THE APPEAL AGAINST ENFORCEMENT IN TAX MATTERS ARGUMENTS REGARDING THE CIVIL NATURE OF THE DISPUTE [PDF]
Challenges of the Knowledge Society, 2015 The Romanian legislation sets out the practical and theoretical manner of establishing the legal nature of disputes in the light of the applicable legal dispositions, establishing a specific statutory system for challenging enforcement proceedings.
Andrei Costin GRIMBERG
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