Results 21 to 30 of about 237,952 (293)

Consumer preferences and the National Treatment Principle: emerging environmental regulations prompt a new look at an old problem [PDF]

open access: yes, 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

MEDIATION FOR INDONESIAN TAX DISPUTES: IS IT POTENTIAL ALTERNATIVE STRATEGY FOR RESOLVING INDONESIAN TAX DISPUTES?

open access: yesIndonesia Law Review, 2018
Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia
Khoirul Hidayah   +3 more
doaj   +1 more source

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

open access: yesNurani, 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

The Causes of Tax Disputes Under the Administrative Law and the Role of the Judiciary in Solving Them

open access: yesVestnik Omskoj Ûridičeskoj Akademii, 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 Haider Nadzhib
doaj   +2 more sources

The Resolution of Tax Disputes and International Tax Arbitration

open access: yesEuropean 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

open access: yesНалоги 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

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

open access: yesJurnal 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

Tax Enforcement for Gamers: High Penalties or Strict Disclosure Rules? [PDF]

open access: yes, 2009
This essay responds to Alex Raskolnikov’s proposal to replace the current federal income tax compliance regime with a two-track approach based on taxpayer choice.
Zelenak, Lawrence A.
core   +2 more sources

The Independence Judge Verdict in Tax Dispute Resolution [PDF]

open access: yes, 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
core  

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

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