Results 241 to 250 of about 220,449 (278)

Improving Efficiency in Indonesia's Tax Objection Process: Reducing Bureaucracy and Enhancing Access to the Tax Court

Law Development Journal
This paper discusses the inefficiencies in Indonesia's tax objection process, specifically regarding the Objection Letter (Surat Ketetapan Pajak) issued by the Directorate General of Taxes.
Marmiyati Marmiyati, Uddiyana Khoe Keng Hien, Harjanto Slamet JM, Pho Seng Ka, Ponco Prasetyo, Anto Kustanto   +5 more
semanticscholar   +1 more source

Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG

PAMALI: Pattimura Magister Law Review
Introduction: Taxes are obligations requiring citizens to pay a specified amount of money to the state. Following the enactment of the Tax Harmonization Law in 2021, tax law enforcement in Indonesia has been directed toward recovering state revenue ...
Shaeku Putunezar, Nurlaily Nurlaily, H. Disemadi   +2 more
semanticscholar   +1 more source

Administrative Tax Cooperation Between EU Member States: Using the Appropriate Legal Basis

EC Tax Review
p class="MsoNormal"The international cooperation between tax authorities is growing and the legal instruments for such cooperation are expanding. The use of the appropriate legal basis should get sufficient attention, particularly in the administrative
Ilse De Troyer
semanticscholar   +1 more source

Fiscale procedure (Manual on Formal tax law)

2007
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De Jonckheere, Miguel, Maus, Michel Gaston, Delanote, Mark   +2 more
openaire   +1 more source

Article: Resolving Conflicts Between Production Sharing Contracts and Tax Treaties in Indonesia

Intertax
This article discusses the uncertain dispute settlement for a conflict resulting from applying a reduced rate stipulated in a tax treaty or a domestic withholding tax rate agreed to in a production sharing contract (PSC) on branch profit tax (BPT) in ...
M.R.U.D. Tambunan, Gabriel Muara Thobias Silalahi   +1 more
semanticscholar   +1 more source

Review of means of appeal by tax authorities against ruling recognition of Tax Tribunal

KOREAN SOCIETY OF TAX LAW
The Supreme Court believes that a tax office cannot file a revocation suit in response to the Tax Tribunal's ruling recognition. However, this raises the problem that even if there is a defect in the ruling recognition of the Tax Tribunal, there is no ...
S. Jung, In Gyu Hwang
semanticscholar   +1 more source

Tax procedure law in transition: Croatian experience

2017
Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy. Conversely, modernization of tax procedure law moved at significantly slower pace. In this regard, major
openaire  

AX ON THE PROFIT OF ORGANIZATIONS: DISCUSSION QUESTIONS ON EXIT TAX AUDITS

Economic problems and legal practice
In modern conditions, the corporate income tax (CIT) is one of the budget-forming revenues. Therefore, the issues of checking the correctness of determining the amount of tax are one of the most important when conducting an on-site tax audit (CIT).
E. Smirnova
semanticscholar   +1 more source

Issues of improvement of legal regulation of tax inspections in Uzbekistan

Review of Law Sciences
In this article, the author analyzed the categories related to the institute of tax audit as a type of tax control. The purpose of this study is to develop proposals and conclusions based on the results of the study aimed at improving the procedure for ...
Bekzod Normatov
semanticscholar   +1 more source

Tax case law of the Court of Justice of the European Union. Direct taxes, social security law, procedural law, pending cases

2012
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Korving, J.J.A.M., Kavelaars, P.
openaire   +1 more source