Results 11 to 20 of about 5,142 (157)
Forensic Economic Research in Tax Dispute Resolution [PDF]
Облік і фінансиNumerous 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
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A global analysis of tax treaty disputes: BRICS countries and beyond
, 2017 This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law.
core +3 more sources
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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Asymmetric Capital Tax Competition with Profit Shifting [PDF]
, 2004 This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them.
Stöwhase, Sven
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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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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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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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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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Vestnik Omskoj Ûridičeskoj Akademii, 2015 The article analyses such causes of tax disputes as the increased dynamics and dubiousness of tax legislation, the complexity of professional terms, insufficient role of judicial power in a number of Arabian countries in dealing with tax disputes, and ...
Akhmed Haider Nadzhib
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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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