Results 231 to 240 of about 220,449 (278)
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Herald of Civil Procedure, 2022
This article considers the problem of foreign court decisions execution on tax, customs and other administrative monetary penalties through the prism and mechanisms of private international law and international economic law.
A. Tarasova, M. V. Evsikov
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This article considers the problem of foreign court decisions execution on tax, customs and other administrative monetary penalties through the prism and mechanisms of private international law and international economic law.
A. Tarasova, M. V. Evsikov
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Intertax, 2020
This article intends to analyse whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer’s participation, the analysis engages
Jasna Voje
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This article intends to analyse whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer’s participation, the analysis engages
Jasna Voje
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International Journal of Law and Public Administration
This article offers a critical overview of Procedimiento Tributario [Tax Procedure] by Teresa Gómez and Carlos María Folco, a comprehensive and updated analysis of Argentina’s tax procedural framework.
José Sebastián Kurlat Aimar
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This article offers a critical overview of Procedimiento Tributario [Tax Procedure] by Teresa Gómez and Carlos María Folco, a comprehensive and updated analysis of Argentina’s tax procedural framework.
José Sebastián Kurlat Aimar
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Bulletin for International Taxation, 2021
This report summarizes the webinar held on 9 April 2021 by the judges of the International Association of Tax Judges on the topic of tax procedures and landmark international case law in India.
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This report summarizes the webinar held on 9 April 2021 by the judges of the International Association of Tax Judges on the topic of tax procedures and landmark international case law in India.
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Configuration of Assets of Criminal Offenders Taxation From A Perspective Criminal Procedure Law
Journal of Law, Politic and HumanitiesThe aim of this research is first, to determine and analyze the confiscation of assets of perpetrators of tax crimes from the perspective of criminal procedural law. Second, to find out and analyze future criminal law policies regarding the regulation of
Defry Romandhany +2 more
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Hostage Taking (Gijzeling) in Tax Law Tax: A Perspective on the Protection of State Interests
Estudiante Law JournalGijzeling or detention in Indonesian tax law is an instrument used to ensure compliance with tax obligations by Taxpayers who have not settled their tax debts.
M. Ikbal, Nurul A'la
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Tax Treatment of Crypto Assets Under Serbian Law – Status Quo and Future Challenges
Review of Central and Eastern European LawThe present paper provides a comprehensive analysis of the legal framework relevant for the taxation of transactions and activities involving crypto assets in Serbia.
Lidija O. Živković
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The Impact of European Law on Domestic Procedural Tax Law: Wrongfully Underestimated?
EC Tax Review, 2010CJ case law reveals that European law is having an increasing influence on procedural tax law. In this article, an overview of the influence of European law on procedural tax law will be depicted. Procedural tax law is here defined as the totality of rules regarding the manner in which material tax liabilities should be expressed in the actual payment ...
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Comparison of the Tax Auditing Process in the United States and Türkiye
Uluslararası Sosyal Siyasal ve Mali Araştırmalar DergisiTax auditing serves as a crucial mechanism for ensuring the sustainability of public finance and enhancing tax compliance, prompting governments to develop various methods to prevent tax losses and ensure tax equity.
Aytül Bişgin, Fatma Turna
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Legal principles of tax credit formation in the value added tax system
Uzhhorod National University Herald. Series: LawThe article examines the legal principles of tax credit formation in the value added tax system as one of the key elements of the modern fiscal mechanism. It is argued that the tax credit performs not only the function of reducing tax liability, but also
O. V. Hlukh
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