Results 251 to 260 of about 237,952 (293)

Tax Treaty Disputes in Germany

2017
Werner Haslehner, Eduardo Baistrocchi
exaly   +2 more sources

Tax Uncertainty and Welfare-Improving Tax Disputes

SSRN Electronic Journal, 2023
Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty.
openaire   +2 more sources

Recovery of Disputed Tax Claims

World Tax Journal, 2023
Tax-levying jurisdictions have to grapple with the tension between affording taxpayers a right to effective remedies and the revenue authority’s responsibility to efficiently and effectively collect taxes. This article shows that, in the main, jurisdictions tend to follow a rule-exception approach in terms whereof they deviate from their stance on ...
C.(Carika) Fritz, S. Kargitta, R. Seer
openaire   +1 more source

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