Results 11 to 20 of about 2,555 (249)
Economies, 2021 In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion.
Elena Sidorova +6 more
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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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PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL
Akuntansi dan Teknologi Informasi, 2022 Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled ...
Suparna Wijaya, Yudhan Wahyu Illahi
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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 Resolution of Tax Disputes and International Tax Arbitration
European Journal of Business and Management Research, 2020 Globalisation and the digital economy have revolutionised the world’s markets and international transactions, some of which manage to escape national jurisdictions and bilateral treaties between States. With the lack of multilateral agreements, certain taxpayers, multinationals in particular, have managed to slip through the net of individual countries’
openaire +4 more sources
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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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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