Results 261 to 270 of about 5,654 (306)

Recovery of Disputed Tax Claims

World Tax Journal, 2023
Tax-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
openaire   +1 more source

Proposition for an AFCFTA-based Tax Dispute Court for the Timely Resolution of Commercial Tax Disputes

African Multidisciplinary Tax Journal, 2023
The African Continental Free Trade Area (AfCFTA) Agreement is promoted as a developmental game-changer set to foster an impressive growth in intra-African trade. Already, economic forecasts project that the successful implementation of the AfCFTA could boost intra-Africa trade and investments from the current 16 per cent to about 35 to 40 per cent by ...
openaire   +1 more source

Is Mediation the Panacea to the Profusion of Tax Disputes?

World Tax Journal, 2018
Several countries are intending to implement mediation in their domestic tax law procedures in order to deal with an increasing amount of appeals. This article researches how the principles of mediation should be applied in tax law in order to achieve an effective dispute resolution procedure.
openaire   +2 more sources

Privilege in tax disputes

2021
Christopher Kientzler, George Gillham
openaire   +1 more source

Tax accounting or tax calculations: Disputes

2016
The approaches towards understanding of accounting and tax accounting have been considered. The illegitimacy of existence tax accounting as separate system has been proved as well as the procedure for determining income tax under the tax laws have been suggested to call the tax calculations.
openaire   +1 more source

Flexible Multi-Tier Dispute Resolution in International Tax Disputes

2021
Pistone, Pasquale, De Goede, Jan J.P.
openaire   +2 more sources

Tax Treaty Disputes in Germany

2017
Germany has been at the centre of international tax law development for more than 100 years: it is the birthplace of the first-ever double taxation convention, the home of the first and most cited international commentary on double taxation conventions, and the source of an unsurpassed number of court decisions dealing with problems of international ...
openaire   +2 more sources

Taxpayers and their rights in alternative tax dispute resolution

2023
Werner Haslehner
exaly  

The future of international tax dispute resolution post-BEPS and MLI

2023
Werner Haslehner
exaly  

Reflections on dispute resolution under GATT and the WTO and double tax treaty disputes

2023
Werner Haslehner
exaly