MEDIATION FOR INDONESIAN TAX DISPUTES: IS IT POTENTIAL ALTERNATIVE STRATEGY FOR RESOLVING INDONESIAN TAX DISPUTES? [PDF]
Indonesia Law Review, 2018 Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia
Khoirul Hidayah +3 more
doaj +2 more sources
A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2022 As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States.
Alireza Salehifar
doaj +1 more source
Tax Mediation as a Tools for Resolving Tax Disputes [PDF]
Business Inform, 2021 The article is concerned with the theoretical and practical issues of resolving tax disputes with the help of such tools as tax mediation. The article is aimed at examining the essence of the institute of tax mediation as an effective tools for pre-trial resolution of tax disputes, taking into account the experience of foreign countries.
I. K. Shushakova +2 more
openaire +2 more sources
Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: In this research, the factors affecting the adjustment of the diagnostic tax of legal entities in the tax litigation system have been studied through the legal-oriented artificial intelligence approach in order to ...
MASOUD NIKANDISH +2 more
doaj +1 more source
Arbitrability of International Tax Disputes [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2017 Over the past years, "arbitration" as a means of settling international disputes has gained popularity, but compared to international tax disputes, the possibility of applying the arbitration clause is disputed. After the successful use of arbitration to
Naeem Noorbakhsh +2 more
doaj +1 more source
Financial Law Review, 2021 Probably, as in any state, in the sphere of legal regulation of relations between business and the state, the public interests of the state are always above the private interests of business.
Murat Adam
doaj +1 more source
Taxpayer protection standard in international tax disputes
Правоприменение, 2022 The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human ...
M. D. Polenchuk
doaj +1 more source
The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory)
Jurnal Bisnis dan Kewirausahaan, 2022 Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great ...
Naniek Noviari +3 more
doaj +1 more source
Alternative Dispute Resolution and Tax Disputes
, 2023 The increased complexity of international tax rules since the inception of the BEPS project created the need for alternative dispute resolution. This realisation has led both the international community and European Union institutions to expand on the possibilities for intergovernmental mechanisms to address diverging interpretation of treaty rules by ...
Haslehner, Werner +4 more
openaire +4 more sources
Settlement of Tax Disputes in the Russian Federation and Germany
Vestnik MGIMO-Universiteta, 2015 This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review.
A. A. Konyukhova
doaj +5 more sources