Results 21 to 30 of about 237,129 (302)
Consumer preferences and the National Treatment Principle: emerging environmental regulations prompt a new look at an old problem [PDF]
, 2011 Should consumers’ preference for ‘green’ products help justify,from a WTO perspective, emerging regulations such as restrictions on trade in non-sustainable biofuels?
Berg +7 more
core +1 more source
Сибирское юридическое обозрение, 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 Nadzhib Haider
doaj +2 more sources
Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees
Jurnal Kajian Akuntansi, 2021 Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues.
Prianto Budi Saptono +2 more
doaj +1 more source
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
Tax Treaty Dispute Resolution Procedures
Налоги и налогообложение, 2023 The subject of the work is a comparative analysis of the OECD approach and the EU approach to the resolution of international tax disputes. The research is conducted on the basis of the provisions of the OECD Model Tax Convention, the OECD Multilateral Tax Convention, the EU Arbitration Convention and the EU Directive.
openaire +1 more source
The arbitrability of investor-state taxation disputes in international commercial arbitration
, 2013 Despite the expanding scope of arbitrability in recent times, the arbitrability of tax disputes remains an unsettled issue. While it has been a hotly discussed topic in the field of international investment arbitration, it also warrants attention in the ...
Brazier, Lauren Waveney
core +2 more sources
Binus Business Review, 2011 Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay.
Hanggoro Pamungkas
doaj +1 more source
Counterclaims in investor-state arbitration [PDF]
, 2011 This paper provides a comprehensive analysis of the legal regime governing counterclaims in investor-State disputes. It challenges the frequent presumption that the right to assert counterclaims is hindered by the fact that investment treaties impose no ...
Kryvoi, Yaraslau
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Baltic Journal of Economic StudiesThis article examines the subject of tax accounting within the context of contract invalidation, with a particular focus on the jurisdictional conflicts that arise between tax authorities and private entities.
Igor Krynytskyi +2 more
doaj +1 more source
The Independence Judge Verdict in Tax Dispute Resolution [PDF]
, 2015 Tax tribunal as a specialized court exercising judicial powers to investigate and adjudicate tax disputes still using a system of dualism coaching, because until now there has been no revision or amendment of Law No.
Ahmadi, W. (Wiratni) +4 more
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