Results 21 to 30 of about 291,889 (303)
CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE
Baltic Journal of Economic Studies, 2022 In the article, the author notes that the relations arising between the subjects of public and private law in the process of financial activity of the state, are multidimensional in nature and in their social, political and legal content are conflicting.
Iryna Vasylieva
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Binus Business Review, 2011 Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay.
Hanggoro Pamungkas
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, 2016 The paradigm tax dispute involves a taxpayer on one side and the government on the other. In that traditional dyad, only the taxpayer matters, even though the interrelatedness of taxpayers across the fiscal system means that the outcome of any one ...
Sugin, Linda
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THE POTENTIALS AND LIMITATIONS OF TAX DISPUTE PREVENTION AND ALTERNATIVE RESOLUTION MECHANISMS
Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2018 This paper deals with prevention and alternative dispute resolution (ADR) in tax matters, particularly in the light of the specific nature of administrative relations, which also include tax procedures. Given the involvement of stakeholders, ADR benefits
Polonca Kovač
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The importance and effects of BEPS multilateral convention in international tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2017 The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
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Kontradiktif Sanksi Pidana dalam Hukum Pajak [PDF]
, 2011 This study is focused on the aspect of law enforcement, especially on tax law. The study additionally examines the process of tax laws enforcement that tends to emphasize on the criminal law rather than on administrative one.
Ilyas, W. B. (Wirawan)
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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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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.
openaire +3 more sources
International Journal of Public Finance, 2021 It is extremely important for tax compliance to fulfill their tax obligations on time and completely by taxpayers. Various regulations are made in order to increase tax compliance in the legislation of many countries.
Özgür Biyan +2 more
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