Results 21 to 30 of about 5,142 (157)

Transformation of Rules of Origin Dispute Settlement In Free Trade Agreement Scheme Through Mutual Agreement Procedure

Nurani, 2022
Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
doaj   +1 more source

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, Ismail Khozen, Cyntia Ayudia   +2 more
doaj   +1 more source

CERTAIN ASPECTS OF TAX ACCOUNTING IN RECOGNISING THE VOIDANCE OF A CONTRACT: GROUNDS FOR JURISDICTIONAL CONFLICTS

Baltic Journal of Economic Studies
This 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, Mykola Kucheryavenko, Oleh Panfilov   +2 more
doaj   +1 more source

Penyelesaian Sengketa Pajak

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

Institutions handling tax disputes.

, 2023
The topic of the Master's thesis is relevant to the participants in the tax dispute process, as well as to other persons and institutions involved in the tax dispute process. The thesis discusses the pre-trial and judicial institutions that deal with tax
Sakavičiūtė, Martyna,
core  

TYPES OF TAX DISPUTES

, 2017
This Work is a part of Author`s Promotion Work Study in the framework of evidences in tax legislation. Author has only set a goal to classify tax disputes by clearly understandable criteria.
Golts, Edgars
core   +1 more source

IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE PRIMA

Civitas et Lex, 2017
The tax complaint and mediation underwent a noticeable makeover thanks to the decree September 24, 2015, n. 156, which gave effect to the delegation of reform of the tax system (law March 11, 2014, n. 23).
Salvatore ANTONELLO Parente
doaj   +1 more source

Substance over form principle, its application in tax disputes

Vilnius University Open Series, 2021
The article presents the concept of the substance over form principle, new law changes, an analysis of its formation and the topicalities in application of the principle in the latest tax disputes in Lithuania and abroad.
Arnas Sabalys, Robertas Remeika
doaj   +1 more source

TAX DISPUTES IN INVESTOR-STATE ARBITRATION

, 2020
This thesis examines tax disputes adjudicated by investor-state tribunals. I argue that the nature of taxation – a compulsory levy – is unlike any other state regulatory measure such as an environmental or a public health measure.

core   +1 more source

ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia

The Indonesian Journal of Accounting Research, 2021
This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review.
Prianto Budi Saptono Mail , Ismail Khozen   +1 more
doaj   +1 more source