Results 61 to 70 of about 5,142 (157)

Procedurial principles of tax disputes’ resolution.

open access: yes, 2010
The article is devoted to the analysis of tax litigation process in accordance with procedurial principles of tax disputes‘ resolution. The issues like identification of procedurial principles of tax disputes' resolution, analysis of conception of ...
Zakaraitė, Jolita,
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Mediation of Canadian Tax Disputes

open access: yes, 2014
This paper evaluates mediation as a potential alternative strategy for resolving Canadian tax disputes with the Canada Revenue Agency (CRA). It examines the current notice of objection procedure for resolving tax disputes and reviews its challenges to ...
Stilwell, Karen
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Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains
This study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system.
Ryandi Ferdiannur Usman   +2 more
doaj   +1 more source

Duration at tax disputes

open access: yes, 2013
This study named `?Duration at Tax disputes??, sets forth the personal lodge procedure to Constitutional Court after using all standard procedures against decisions taken during administrative process and judicial process (including ordinary and ...
Gökçe, Mehmet
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Flaws in New Zealand tax disputes process

open access: yes, 2009
The tax disputes process has been a popular topic for some time. Numerous professionals have openly critiqued current tax disputes process since the introduction of the legislative disputes resolution process. Most critics have lacked detailed analysis
Yan, Liya
core  

Flaws in New Zealand tax disputes process

open access: yes, 2008
The tax disputes process has been a popular topic for some time. Numerous professionals have openly critiqued current tax disputes process since the introduction of the legislative disputes resolution process. Most critics have lacked detailed analysis
Yan, Liya
core  

The implementation of mediation for solving tax disputes

open access: yes, 2020
Tiesību zinātneTiesību zinātneLaw ScienceLaw ScienceMaģistra darba “Mediācijas ieviešana nodokļu strīdu risināšanā” mērķis ir izpētīt iespēju ieviest mediāciju nodokļu strīdu risināšanā, kas būtu privātpersonām labvēlīgs risinājums, lai ātri un efektīvi ...
Paula Kučinska
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Taxation of income from international transportation in the Russian Federation: collisions of Article 309 of the Tax Code of the Russian Federation, judicial practice, and legislative perspectives

open access: yesJus Strictum
This paper analyzes the legal collisions within Article 309 of the Tax Code of the Russian Federation (RF TC), which governs the taxation of income from international transportation, as well as the issues concerning income sourcing and double taxation ...
Elena V. Chuklova   +1 more
doaj   +1 more source

Partial Tax Coordination in a Repeated Game Setting [PDF]

open access: yes
This paper addresses the problem of partial tax coordination among regional or national sovereign governments in a repeated game setting. We show that partial tax coordination is more likely to prevail if the number of regions in a coalition subgroup is ...
Makoto Okamura   +2 more
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Tax compliance, self-assessment and tax administration

open access: yes
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
core  

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