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Is Mediation the Panacea to the Profusion of Tax Disputes?
World Tax Journal, 2018Several countries are intending to implement mediation in their domestic tax law procedures in order to deal with an increasing amount of appeals. This article researches how the principles of mediation should be applied in tax law in order to achieve an effective dispute resolution procedure.
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Tax accounting or tax calculations: Disputes
2016The approaches towards understanding of accounting and tax accounting have been considered. The illegitimacy of existence tax accounting as separate system has been proved as well as the procedure for determining income tax under the tax laws have been suggested to call the tax calculations.
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Flexible Multi-Tier Dispute Resolution in International Tax Disputes
2021Pistone, Pasquale, De Goede, Jan J.P.
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Tax Treaty Disputes in Germany
2017Germany has been at the centre of international tax law development for more than 100 years: it is the birthplace of the first-ever double taxation convention, the home of the first and most cited international commentary on double taxation conventions, and the source of an unsurpassed number of court decisions dealing with problems of international ...
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