Results 41 to 50 of about 5,142 (157)

Tax disputes system design

open access: yes, 2013
Seminal dispute resolution theorists Ury, Brett and Goldberg said that disputes are inevitable when people with different interests deal with each other regularly.
Mookhey, S
core  

Improving the Resolution of International Tax Disputes

open access: yes, 2022
The dramatic increase in international trade and investments and related phenomena under the general heading of Globalization have multiplied the situations in which international tax disputes can arise, both between taxpayers and governments but also ...
Ault, Hugh J.
core   +1 more source

Pre-trial procedure settlement disputes on land tax

open access: yesRUDN Journal of Agronomy and Animal Industries, 2016
Currently, land resources are increasingly acting subject to various transactions, procedures and projects, which is required to estimate their value. According to the Federal Law of 29.07.1998 № 135-FZ “On Valuation Activities in the Russian Federation”
I R Pertli, V A Sinenko
doaj   +1 more source

Belgium: Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty

open access: yes, 2018
peer reviewedThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law.
Richelle, Isabelle
core  

Zwolnienie podatkowe z art. 4a ustawy o podatku od spadków i darowizn w orzecznictwie sądów administracyjnych

open access: yesActa Iuris Stetinensis, 2017
The gift and inheritance tax is a non-property tax with specific features. Among them, it is worth mentioning, i.a., the wide array of tax privileges. The most significant include the exemption referred to in Article 4a of the act.
Katarzyna Święch-Kujawska
doaj   +1 more source

Swimming Against the Tide? The Arbitration of International Tax Disputes

open access: yes, 2023
This article examines the evolution and increasing acceptance of mandatory binding arbitration in resolving international tax disputes, particularly in the context of the OECD/G20 Two-Pillar Solution (TPS).
Noonan, Chris
core   +1 more source

The mutual agreement procedure and arbitration of double taxation disputes

open access: yesACDI: Anuario Colombiano de Derecho Internacional, 2008
It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises.
Ilias Bantekas
doaj  

How do tax technology and controversy expertise affect tax disputes?

open access: yes, 2022
Given the rising number, magnitude, and harshness of tax disputes between firms and tax authorities, firms increasingly call on tax technology and controversy expertise to try to resolve these disputes. This study investigates how tax technology embedded
Lorenz, Johannes   +2 more
core  

MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL

open access: yesВестник университета, 2019
The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon ...
E. Gulkova, M. Tipalina
doaj  

MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL

open access: yesВестник университета, 2016
The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon ...
E. Gulkova, M. Tipalina
doaj  

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