Results 31 to 40 of about 3,135 (258)

The Tax Dispute Settlement According To Justice And Court System In Indonesia

open access: yesNurani 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
doaj   +1 more source

IMPLEMENTASI KONSEP BENEFICIAL OWNER ATAS PEMANFAATAN TAX TREATY INDONESIA-BELANDA (STUDI SENGKETA PAJAK TERKAIT PEMBAYARAN BUNGA)

open access: yesIBLAM 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
doaj   +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

Interstate Arbitration in International Tax Disputes [PDF]

open access: yesJournal 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

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  

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 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

Factors Associated with Fibromyalgia Diagnosis amongst People Meeting Criteria: Results from UK Biobank

open access: yesArthritis Care &Research, Accepted Article.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification. This study
Sung‐A Kim   +2 more
wiley   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang   +11 more
wiley   +1 more source

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

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