Results 31 to 40 of about 5,142 (157)

Statutory complexity of provisions in the South African Income Tax Act relating to dividends and interest

South African Journal of Economic and Management Sciences
Background: Dividends tax was introduced in South Africa in 2012 to simplify the corporate tax system, to promote international alignment and to encourage foreign investment.
Susanna M. van der Westhuyzen, Rudie Nel
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A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries

Mizan Law Review, 2019
Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
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The Tax Dispute Settlement According To Justice And Court System In Indonesia

Nurani Hukum, 2020
This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
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Mokestinis tyrimas ir mokestinis patikrinimas mokestinio ginčo kontekste

Teisė, 2009
Straipsnyje analizuojamas mokestinio tyrimo ir mokestinio patikrinimo procedūrų santykis mokestinių ginčų aspektu. Tiriama, kokią įtaką mokestinio patikrinimo rezultatams turi mokestinio tyrimo proce­dūros pažeidimai.
Aistė Medelienė
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Analysis of Fulfillment of the Principles of Justice and the Principle of Equality in Administrative Fines Provisions and Interest Rewards in the Tax Dispute Process

Wacana: Jurnal Sosial dan Humaniora, 2019
Taxes are one source of state revenue derived from public participation. In Indonesia, the government in conducting tax collection will be in direct contact with the interests of the community.
Satria Amiputra, Ning Rahayu
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Tax Uncertainty and Welfare-Improving Tax Disputes

, 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 ...
Hashimzade, Nigar
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INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA

Yuridika, 2013
Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound ...
Binsar Sitorus
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Podstawowe trendy orzecznictwa Europejskiego Trybunału Praw Człowieka w sprawach podatkowych

Studia Prawa Publicznego, 2020
The case-law of the European Court of Human Rights in tax matters has developed in three dimensions. Firstly, it involved Article 1 of the Protocol No.
Tadeusz Jasudowicz
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Inter-state arbitration in international tax disputes [PDF]

, 2017
The proliferation of inter-state ADR mechanisms, such as joint tax vetoes and mutual agreement procedures, as well as investor-state tax-related arbitration, are the chief reasons for the decline of inter-state arbitration (or other forms of adjudication)
Bantekas, I
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ON THE ISSUE OF THE POSSIBLE APPLICATION OF THE MEDIATION INSTITUTION IN TAX DISPUTES

Russian Journal of Economics and Law, 2015
Objective: to justify the necessity to use mediation in tax disputes.Methods: the research is based on the dialectic method of cognition of mediation institution as a socio-legal phenomenon in development.
O. A. Abakumova
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