Results 21 to 30 of about 5,654 (306)

PROOF IN TAX MATTERS - TAX PROCEDURE AND ADMINISTRATIVE DISPUTE

Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2022
With administration you are born and with administration you die. This thought reflects the truth that human life from its beginning to the very end is in contact with administrative law, or its various branches or areas.
Nataša Žunić Kovačević, Vlaho Bassegli Gozze   +1 more
doaj   +1 more source

Mediation as an alternative form of pre-trial settlement of a tax dispute: doctrinal approaches and law enforcement practice

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

Labyrinth of Choices in Respect of International Tax Dispute Resolution from a Netherlands Perspective

, 2023
In this article, the authors discuss the various options available for resolving international tax disputes from a Netherlands perspective. In particular, the article (i) describes the temporal, territorial and substantive scope of international ...
Dijkstra, Wiebe, Spijker, Peter, Potgens, FPG   +2 more
core   +1 more source

SENGKETA KEBERATAN DIBANDINGKAN DENGAN SENGKETA PENGADILAN PAJAK BERDASARKAN PERATURAN YANG BERLAKU

Jurnal Wawasan Yuridika, 2014
Tax Dispute is caused by dissimilarity opinion between tax payers and tax officials based on tax assessment. Therefore, it needs a protection to tax payers by giving justice through a formal and official legal channel.
Meiti Asmorowati
doaj   +1 more source

Alternative Procedures for Settling Tax Disputes

Financial Law Review, 2021
The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only
Lana Arzumanova
doaj   +1 more source

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

Jurnal Kajian Akuntansi, 2021
Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues.
Prianto Budi Saptono, Ismail Khozen, Cyntia Ayudia   +2 more
doaj   +1 more source

Economising international tax dispute resolution: transaction-cost perspective [PDF]

, 2020
The unprecedented extent of globalisation, the growth of international business and global value chains, and businesses’ greater use of tax optimisation schemes have all spurred the proliferation of international tax disputes.
Cai, Qiang
core   +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

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

Tax dispute settlement mediation arrangements in the future tax court

, 2022
Tax Dispute Settlement in the Tax Court has not provided a sense of justice and legal certainty and is only through litigation that is win-lose (win-lose).
Negara, Tunggul Anshari Setia, Afiyati, Ruwaidah, Sudarsono, Koeswahyono, Imam   +3 more
core   +1 more source