Results 251 to 260 of about 291,889 (303)
Building a Systems Map: Applying Systems Thinking to Unhealthy Commodity Industry Influence on Public Health Policy. [PDF]
Bertscher A +7 more
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Relation of income to trends in well-being by age: implications for the future older "forgotten" lower middle class. [PDF]
Rehkopf DH +4 more
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Tax Uncertainty and Welfare-Improving Tax Disputes
SSRN Electronic Journal, 2023Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty.
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Recovery of Disputed Tax Claims
World Tax Journal, 2023Tax-levying jurisdictions have to grapple with the tension between affording taxpayers a right to effective remedies and the revenue authority’s responsibility to efficiently and effectively collect taxes. This article shows that, in the main, jurisdictions tend to follow a rule-exception approach in terms whereof they deviate from their stance on ...
C.(Carika) Fritz, S. Kargitta, R. Seer
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Tax Competition And Transfer Pricing Disputes
SSRN Electronic Journal, 1999Tax Competition and Transfer Pricing ...
Kashif S. Mansori +1 more
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SSRN Electronic Journal, 2017
This introductory section outlines the situation in Italy in relation to the legal standing of tax treaty law under the Italian constitutional system, and the treaty-making process. In the Italian constitutional system tax treaties are written conventions made by Italy with other sovereign States persons with international legal capacity, which contain
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This introductory section outlines the situation in Italy in relation to the legal standing of tax treaty law under the Italian constitutional system, and the treaty-making process. In the Italian constitutional system tax treaties are written conventions made by Italy with other sovereign States persons with international legal capacity, which contain
openaire +1 more source
Flexible Multi-Tier Dispute Resolution in International Tax Disputes
2021Pistone, Pasquale, De Goede, Jan J.P.
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