Results 51 to 60 of about 5,142 (157)
Evidence and Proof in Tax Control Procedures
Сибирское юридическое обозрение, 2011 The article considers the importance of evidence in tax disputes and the problems arising due to the lack of regulations of the process of proof, concepts and methodology of proof in the Tax Code.
Larisa Vitalievna Burnysheva
doaj
The impact of independent auditors’ tax consulting services on tax litigation
Revista Ambiente ContábilPurpose: This study aims to determine the impact of tax consulting services provided by independent auditors on the incidence of tax litigation among Brazilian companies listed on B3.
Antonio Lopo Martinez +4 more
doaj +1 more source
Using settlements to resolve tax disputes : practical implications
, 2018 As most taxpayers and their advisers would be aware, tax disputes are an unavoidable aspect of our complex Australian tax system. This has been the case for many years but the manner in which such disputes are resolved has changed markedly and continues ...
Blissenden, Michael (R7289)
core
HIDDEN ACTION IN THE CASE OF TAX DISPUTES IN INDONESIA
, 2012 This research aimed to conduct a study for tax dispute cases in Indonesia, which refers to the behavior of the Supreme Court’s verdict and indication of hidden action done by taxpayer in an effort to win tax disputes and to analyze the taxation ...
Dwiputri, Inayati Nuraini
core +1 more source
Fiat Justisia, 2016 The emergence of the tax debt based, First, Formal Doctrine. The emergence of the tax debt based on formal doctrine is a form of tax collection system based Oficial Assessment System. According to this doctrine the tax debt arose because of published the
Tri Setiady
doaj
Proportionality in tax disputes: Lithuanian Court practice
Through detailed consideration of relevant European Court of Justice and European Court of Human Rights case law, the author examines the principle of proportionality in European Union law and ways in which is is applicable to the settlement of tax law ...
Audzevicius, Ramunas
core
Arbitration and tax treaty disputes
, 2019 The Organisation for Economic Cooperation and Development’s Base Erosion and Profit Shifting Action Plan and its implementation around the world over the last few years has brought about widespread and fundamental changes to the international tax ...
Markham, Michelle
core +1 more source
Independent auditors’ tax consultancy and its impact on tax litigation
Revista Ambiente ContábilPurpose: This study aims to determine the impact of tax consulting services provided by independent auditors on the increase in tax litigation in Brazilian companies listed on B3 .
Antonio Lopo Martinez +4 more
doaj +1 more source
Administrative Dispute in Taxpayers' Relationship with the State: Historical Perspective
Сибирское юридическое обозрение, 2011 The author analyses the evolution of administrative procedures for consideration of tax disputes.
Evgenia Aleksandrovna Terentjeva
doaj
The Development of Tax Law Application Formula in Indonesia from IRAC into IREAC
SHS Web of Conferences, 2018 The characteristic and pattern of tax collection system in Indonesia is mutual cooperation (kegotongroyongan) conducted using self-assessment system, in which taxpayer is trusted to calculate, to consider, to pay, and to report its own tax. Having gotten
Suharsono Agus, Harahap Burhanudin
doaj +1 more source