Results 11 to 20 of about 237,129 (302)
Anatocism in the Czech Tax Law
Financial Law Review, 2022 The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order.
Michael Feldek
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The Case For Improved Tax Management in Turkish Businesses
Maliye Çalışmaları Dergisi, 2021 Taxes are an essential part of public income. They have become the most important financial source of public expenditure and act as a critical economic tool. As a natural result of these functions, taxes have becomestructurally very complex.
Mehmet Yüce, Dilşad Keleş
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On the peculiarities of tax disputes in modern conditions
Ученые записки Российской академии предпринимательства, 2021 The subject of the research is actual tax disputes in the Russian Federation concerning the application of the criteria of differentiation between legal and illegal tax optimization.
N. A. Poponova
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BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions
Prawo Budżetowe Państwa i Samorządu, 2023 The purpose of the article is to present the basic assumptions of Pillar I of BEPS 2.0 and to identify areas of potential disputes on the background of the application of the new mechanisms. The article will briefly outline preventive mechanisms aimed at
Małgorzata Duda-Plesińska
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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
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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
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Interstate Arbitration in International Tax Disputes [PDF]
Journal 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
Tax Enforcement for Gamers: High Penalties or Strict Disclosure Rules? [PDF]
, 2009 This essay responds to Alex Raskolnikov’s proposal to replace the current federal income tax compliance regime with a two-track approach based on taxpayer choice.
Zelenak, Lawrence A.
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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
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Nurani, 2022 Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
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