Results 41 to 50 of about 237,952 (293)
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
The tax dispute as a separate type of public legal dispute [PDF]
, 2016 Цвіра Д. М. Податковий спір як різновид публічно-правового спору / Цвіра Діана Миколаївна // Первый независимый научный вестник. – 2016. – № 7. – С. 135-139.Автором здійснено дослідження поняття та основних ознак податкових спорів як окремого різновиду ...
Tsvira, D. M., Цвіра, Д. М.
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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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Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
wiley +1 more source
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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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 +1 more
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden +5 more
wiley +1 more source
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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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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