Results 31 to 40 of about 292,232 (303)

Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole

open access: yesIl Diritto degli Affari, 2022
Despite the common deflationist intent of dispute, civil and commercial mediation regulated by Legislative Decree No. 28/2010 and tax mediation regulated by Art. 17-bis of Legislative Decree No.
Davide Corraro
doaj  

BALANCING THE INTERESTS OF TAXPAYERS AND TAX AUTHORITIES AS THE METHOD OF MINIMIZING TAX DISPUTES

open access: yesBaltic Journal of Economic Studies, 2021
The author notes in the article that an increase in the number of tax disputes is influenced by many factors, including the constantly changing tax laws of Ukraine, low legal culture of taxpayers, the lack of professional training of representatives of ...
Iryna Vasylieva
doaj   +1 more source

The Resolution of Tax Disputes and International Tax Arbitration

open access: yesEuropean Journal of Business and Management Research, 2020
Globalisation and the digital economy have revolutionised the world’s markets and international transactions, some of which manage to escape national jurisdictions and bilateral treaties between States. With the lack of multilateral agreements, certain taxpayers, multinationals in particular, have managed to slip through the net of individual countries’
openaire   +4 more sources

Tax Treaty Dispute Resolution Procedures

open access: yesНалоги и налогообложение, 2023
The subject of the work is a comparative analysis of the OECD approach and the EU approach to the resolution of international tax disputes. The research is conducted on the basis of the provisions of the OECD Model Tax Convention, the OECD Multilateral Tax Convention, the EU Arbitration Convention and the EU Directive.
openaire   +1 more source

Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok

open access: yesJurnal Ekonomi Akuntansi dan Manajemen
This study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview.
Ahmad Sholihin, Siti Nuryanah
doaj   +1 more source

Consumer preferences and the National Treatment Principle: emerging environmental regulations prompt a new look at an old problem [PDF]

open access: yes, 2011
Should consumers’ preference for ‘green’ products help justify,from a WTO perspective, emerging regulations such as restrictions on trade in non-sustainable biofuels?
Berg   +7 more
core   +1 more source

VALUE ADDED TAX ON ARBITRATION FEES [PDF]

open access: yesChallenges of the Knowledge Society, 2022
Private alternative jurisdiction (as defined in art. 541 of the Romanian Code of Civil Procedure) arbitration is not free of charge. Those who judge a dispute, being chosen and empowered to do so by the parties by their arbitration agreement, provide a ...
Viorel ROȘ, Andreea LIVĂDARIU
doaj  

IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity

open access: yesJurnal Economia, 2023
This study analyses International Public Sector Accounting Standards' effects on the integrity of Small and Medium Enterprises (SMEs) tax payment compliance.
Shakirat Adepeju Babatunde
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

TYPES OF TAX DISPUTES

open access: yesAdministrative and Criminal Justice, 2017
This Work is a part of Author`s Promotion Work Study in the framework of evidences in tax legislation. Author has only set a goal to classify tax disputes by clearly understandable criteria. Author comes to the conclusion that tax disputes are divided into two groups, one of which, in turn, is divided into two subgroups.
openaire   +2 more sources

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