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Alternative Dispute Resolution and Tax Disputes
, 2023 The increased complexity of international tax rules since the inception of the BEPS project created the need for alternative dispute resolution. This realisation has led both the international community and European Union institutions to expand on the possibilities for intergovernmental mechanisms to address diverging interpretation of treaty rules by ...
Haslehner, Werner +4 more
openaire +4 more sources
Правоприменение, 2021 The subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer.
L. L. Arzumanova
doaj +1 more source
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)
core +1 more source
Indonesia Law Review, 2018 Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia
Khoirul Hidayah +3 more
doaj +1 more source
THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF CONFLICT MANAGEMENT STUDIES IN TAX LEGAL RELATIONS [PDF]
Journal of International Legal Communication, 2021 This paper discusses the problems of conflicts that may be from time to time initiated and settled in the field tax legal relations. The emphasis is placed on the suggestion that the evolution of scientific concepts of conflict is based on the ...
Larysa V. Chaika, Viktoriia V. Chaika
doaj +1 more source
A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries
Mizan Law Review, 2019 Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
doaj +1 more source
GUARANTEE OF PROTECTION OF RIGHTS AND INTERESTS OF TAXPAYERS IN TAX DISPUTES
Baltic Journal of Economic Studies, 2022 In the article, the author proposes under the protection of the rights of the taxpayer to understand his actions (in some cases inaction), which he commits in accordance with the norms of tax legislation, on the one hand, and law enforcement activities ...
Iryna Vasylieva
doaj +1 more source
INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA
Yuridika, 2013 Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound ...
Binsar Sitorus
doaj +1 more source
The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) [PDF]
حسابداری دولتی, 2020 Subject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim
MASOUD NIKANDISH +2 more
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PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK
Jurnal Wawasan Yuridika, 2014 In the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature.
Etty Rochaeti
doaj +1 more source