Results 51 to 60 of about 293,168 (302)

Tax Appeal Proceedings before the Federal Tax Appeal Commission in Ethiopia: Critical Reflections

open access: yesMizan Law Review, 2020
Under the 2016 Federal Tax Administration Proclamation (FTAP), it is by way of appeal that taxpayers reach the judiciary when they can show that the Federal Tax Appeal Commission (FTAC) has committed an error of law.
Aschalew Ashagre Byness
doaj   +1 more source

Analisa Putusan Banding Berkaitan Dengan Ekualisasi Pajak Penghasilan Dan Pajak Pertambahan Nilai [PDF]

open access: yes, 2014
This research was conducted to know the scheme of The Appeal Decision from Tax Court concerning with the Tax Base of Value Added Tax that related with The Equalization of Income Tax and Value Added Tax. This research analyzing 15 decisions taken from the
Angelia, A. (Angelia)   +1 more
core  

Counterclaims in investor-state arbitration [PDF]

open access: yes, 2011
This paper provides a comprehensive analysis of the legal regime governing counterclaims in investor-State disputes. It challenges the frequent presumption that the right to assert counterclaims is hindered by the fact that investment treaties impose no ...
Kryvoi, Yaraslau
core   +2 more sources

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

THE LACK OF FUNCTIONAL JURISDICTION OF THE DIVISION FOR ADMINISTRATIVE AND TAX DISPUTES IN SETTLING THE APPEAL PETITION WITHIN THE APPEAL AGAINST ENFORCEMENT IN TAX MATTERS ARGUMENTS REGARDING THE CIVIL NATURE OF THE DISPUTE [PDF]

open access: yesChallenges of the Knowledge Society, 2015
The Romanian legislation sets out the practical and theoretical manner of establishing the legal nature of disputes in the light of the applicable legal dispositions, establishing a specific statutory system for challenging enforcement proceedings.
Andrei Costin GRIMBERG
doaj  

Arbitration in international tax law: Legal obstacles to agreeing [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2018
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention ...
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source

China Employment Law Update - February 2016 [PDF]

open access: yes, 2016
In This Issue Significant Changes to China’s Family Planning Law will Impact Employee Leave Entitlements New Regulations on Residence Permits for PRC-Nationals Take Effect Supreme People’s Court Clarifies Issues Relating to Crimes of Jeopardizing Work ...
Baker & McKenzie
core   +1 more source

Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli   +5 more
wiley   +1 more source

Tax Fairness [PDF]

open access: yes, 2008
This Article argues that, contrary to the consensus of economists and many legal scholars, the norm of horizontal equity in taxation has independent meaning as a default rule in favor of existing arrangements. Although it has long been said, and widely
Galle, Brian
core   +2 more sources

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková   +4 more
wiley   +1 more source

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