Certainty and Uncertainty in Tax Law: Do Opposites Attract? [PDF]
Laws, 2020 The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means
Alexander V. Demin
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The effects of modern technology on legal certainty in tax law: The new frontier [PDF]
Pravni Zapisi, 2023 The speedy reforms of Serbia's tax legislation, often introduced on the basis of comparative sources, has created a significant body of dormant legislation, due to the lack of knowledge and experience to implement them.
Kostić Svetislav V., Jerinić Jelena
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Neutrality and legal certainty in tax law and the effective protection of taxpayers’ rights [PDF]
Acta Juridica Hungarica, 2008 Taxation and tax law cannot exist without biases because tax law can be seen per definition as a set of biases. Even if the state pursuing its fiscal policy cannot be neutral, one can expect to enforce the principle of equal treatment before the law. Besides, state intervention need be in proportion to the objectives of the policy of redistribution or ...
Daniel Deak
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Business splitting: compliance with the principle of tax certainty in law enforcement practice
Правоприменение, 2020 The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article.The aim of this paper is to ...
Karina A. Ponomareva
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Utrecht Law Review, 2013 Fundamental legal principles may function as a check on legislative power protecting citizens against arbitrary interferences with their liberty. This contribution deals with the principle of equality and the principle of certainty. First, the testing of
Hans Gribnau
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The Reasonableness Test of the Principal Purpose Test Rule in OECD BEPS Action 6 (Tax Treaty Abuse) versus the EU Principle of Legal Certainty and the EU Abuse of Law Case Law [PDF]
Erasmus Law Review, 2017 The Reasonableness Test of the Principal Purpose Test Rule in OECD BEPS Action 6 (Tax Treaty Abuse) versus the EU Principle of Legal Certainty and the EU Abuse of Law Case Law The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties.
exaly +4 more sources
Reorientation of Tax Legal Certainty in Indonesia: An Exploration of Transcendental Law [PDF]
Proceedings of the 1st International Conference on Indonesian Legal Studies (ICILS 2018), 2018 exaly +2 more sources
Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration
Popović Dejan, Ilić-Popov Gordana
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Income Tax Issues on the Omnibus Law and Its Implications in Indonesia
Akrual: Jurnal Akuntansi, 2021 This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No.
Prianto Budi Saptono, Cyntia Ayudia
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Trento Student Law Review, 2023 This paper will shed a light on the application of legitimate expectations and legal certainty principles against recovery orders in tax ruling cases.
Amil Jafarguliyev
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