Results 11 to 20 of about 237,952 (293)

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
doaj   +1 more source

Forensic Economic Research in Tax Dispute Resolution [PDF]

Облік і фінанси
Numerous contradictions in tax legislation lead to a large number of tax disputes. In such conditions, independent specialists need to be involved who, thanks to their qualifications and special knowledge, can research the documentary confirmation and ...
Iryna Shushakova, Halyna Umantsiv
doaj   +1 more source

The price we pay for a specialised society: Do tax disputes require greater judicial specialisation in New Zealand? [PDF]

, 2014
In recent years, a review of the Judicature Act and the introduction of the Judicature Modernisation Bill have enlivened the debate over the structure and character of the New Zealand court system.
Miles, Sarah
core   +3 more sources

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
doaj   +1 more source

False Claims in Fight Over California's False Claims Act [PDF]

, 2021
In this article, Ventry reviews the business lobbying efforts that derailed California legislation to amend the state’s False Claims Act by permitting tax claims.
Ventry, Dennis
core   +1 more source

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
doaj  

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
doaj   +1 more source

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
doaj   +1 more source

Mediation as an alternative form of pre-trial settlement of a tax dispute: doctrinal approaches and law enforcement practice

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
doaj   +1 more source

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