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Journal articles on the topic 'Consideration of tax disputes'
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1
Adam, Murat. "Taxation of Digital Companies: Experience of Russia and Other CountriesLegal Regulation of Non-Judicial Methods of Consideration and Resolution of Tax Disputes: Tax Ombudsman, Tax Arbitration and Mediation in Tax Disputes." Financial Law Review, no. 22 (2) (2021): 129–47. http://dx.doi.org/10.4467/22996834flr.21.016.14106.
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Probably, as in any state, in the sphere of legal regulation of relations between business and the state, the public interests of the state are always above the private interests of business. Any democratic and legal state, including Kazakhstan, is based on the principles of equality of all before the law and the court, as well as the rule of law. The tax legislation of Kazakhstan does not provide for a legal mechanism for the consideration of tax disputes arising between a taxpayer and an authorized state body by any non-judicial organizations. All tax disputes are subject to consideration on complaints of the taxpayer to the higher authorized tax authority and only after receiving the decision of the higher state body, this dispute can be referred to the court. This paper deals with problematic issues of tax law related to the attribution of all tax disputes to consideration exclusively by the higher authorized tax authority and later by the court, which always guard the interests of the state, which in practice causes distrust of businessmen and investors to the state. In this regard, this paper examines out-of-court methods of resolving tax disputes, international experience in resolving tax disputes by out-of-court organizations.
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Pit, H. M. "Arbitration institutes forum: The Changed Landscape of Tax Dispute Resolution Within the EU: Consideration of the Directive on Tax Dispute Resolution Mechanisms." Intertax 47, Issue 8/9 (August 1, 2019): 745–59. http://dx.doi.org/10.54648/taxi2019073.
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With the Council’s adoption of the Directive on Tax Dispute Resolution Mechanisms on 10 October 2017, the resolution of tax disputes among Member States enters a new phase. What originally started in 1976 with a proposal for a directive to settle transfer pricing disputes by means of arbitration has led to the adoption of a directive in 2017 for all disputes among Member States on the interpretation and application of their mutual tax treaties on income and capital. This Directive aims at improving existing dispute resolution mechanisms contained in these tax treaties and the EU Arbitration Convention. To that end, four specific objectives have been defined in the directive’s preamble, which are (1) broadening the scope of application of the EU Arbitration Convention to all disputes concerning the application and interpretation of tax treaties between Member States; (2) ensuring legal certainty for taxpayers; (3) ensuring effectiveness and efficiency; and (4) ensuring transparency. This article examines whether each of these objectives is attained in light of the experiences gained with the EU Arbitration Convention.
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Konyukhova, A. A. "Settlement of Tax Disputes in the Russian Federation and Germany." MGIMO Review of International Relations, no. 2(41) (April 28, 2015): 269–75. http://dx.doi.org/10.24833/2071-8160-2015-2-41-269-275.
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This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dispute resolution, carried out by the tax authority, always precedes the filing of a complaint to a court. Consequently, the taxpayer submits his first application in writing to the tax authority that issued the tax act, though in some cases to a higher tax authority. This obligatory procedure was borrowed by the Russian tax system. The trial stage of tax dispute settlement in Germany is carried out by specialized courts, forming a two-level system for legal proceedings. Thus, the tax dispute submitted to the Court is settled first by the financial lands courts and then by the higher Federal Financial Court. However, the Federal Financial Court takes into consideration only certain categories of actions listed in the Act (the Regulations) of finance courts (Finanzgerichtordnung). In Russia appeals of administrative review of tax conflicts, unlike in the German system, are handled by arbitration and general jurisdiction courts. The Supreme Arbitration Court of the Russian Federation is the supreme judicial body for settling economic disputes and other cases considered by arbitration courts in implementing federal procedural judicial supervision over their activities and provides explanations regarding judicial practices. Arbitration courts established at the level of the Federation to resolve disputes involving commercial entities, e.g. enterprises and entrepreneurs, resolve the bulk of tax disputes. These courts are composed of specially created panels of judges known as bars, i.e. groups of judges who specialize in reviewing taxation cases.
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Shushakova, I. K., I. D. Hrabova, and I. V. Demianova. "Tax Mediation as a Tools for Resolving Tax Disputes." Business Inform 10, no. 525 (2021): 318–25. http://dx.doi.org/10.32983/2222-4459-2021-10-318-325.
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The article is concerned with the theoretical and practical issues of resolving tax disputes with the help of such tools as tax mediation. The article is aimed at examining the essence of the institute of tax mediation as an effective tools for pre-trial resolution of tax disputes, taking into account the experience of foreign countries. Statistics on the consideration of tax disputes in administrative order are provided. Approaches to interpretation of the essence of tax mediation in scientific papers are studied. The authors’ own definition of tax mediation is presented, by which is meant the method of resolving tax disputes between tax authorities and taxpayers, based on the principles of presumption of the legitimacy of decisions and the integrity of the taxpayer, allowing to resolve tax disputes at the stage of pre-trial proceedings with the participation of a mediator. The purpose, objectives, principles of tax mediation are provided. The effects of tax mediation, causing influence on both tax authorities and taxpayers, are determined. The positive and negative factors of tax mediation use are closer defined. The analysis of foreign experience in the implementation of the mediation mechanism for resolving tax disputes is carried out. Also the subject composition of the tax mediation process is closer defined. The principles of mediators’ activity: voluntariness, neutrality and confidentiality are analyzed. The experience of foreign countries, namely: the Netherlands, the USA, Germany, Great Britain, Belgium, Canada on the implementation and implementation of tax mediation is characterized. The analysis of the experience of foreign countries shows that legal practice of taxation has an extremely rich instrumentarium for alternative settlement of tax disputes Proposals for the regulation of the tax mediation mechanism at the legislative level are developed.
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Osina, Dina. "Peculiarities of adjudication of tax disputes by the United States Tax Court." Налоги и налогообложение, no. 6 (June 2020): 26–34. http://dx.doi.org/10.7256/2454-065x.2020.6.34031.
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Currently, the United States has three judicial instances that are authorizes to contest the fact of bringing to responsibility for violation of tax legislation: Tax Court, Court of Claim, and district courts. The United States Tax Court is the most demanded authority among taxpayers that adjudicates over 95% of all tax disputes, which is substantiated by the fact that it is the only instance where a taxpayer can apply prior to paying taxes, penalties and fines. This article using the general scientific and special legal methods examines the previously uncovered in Russian legal literature peculiarities of adjudication of tax disputes by the United States Tax Court. Including the questions of formation of precedents in tax cases. As a result of the conducted research the author formulates the following conclusions: 1) a mandatory conditions of jurisdiction of the Tax Court is the notification on uncollected tax; if it is absent, the tax payer cannot appeal to the Tax Court; 2) only a small number of cases is considered by the Tax Court substantively, namely due to the fact that the parties listen to the verbal opinion of the judge, based on which formulate the settlement offer and submit for approval of the judge; 3) the opinion and decisions of the Tax Court should be differentiated, only certain categories of opinions are of precedent nature; 4) since the decisions of the Tax Court are subject to appeal to the thirteen Courts of Appeal, potentially there occurs a problem related to controversial case law on the same issues; 5) cases with an insignificant sum in dispute qualify under simplified procedure, which contributes to procedural efficiency; however, the opinion formed based on the results of such consideration would not be of precedential value.
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FOMINA, Olena, and Iryna SHUSHAKOVA. "FORENSIC ECONOMIC EXAMINATION OF TRANSFER PRICING." Economy of Ukraine 2021, no. 10 (October 7, 2021): 52–66. http://dx.doi.org/10.15407/economyukr.2021.10.052.
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The integration of national economies and markets, the ability of large corporations to conduct international business, the development of the digital sector of the economy contribute to global trends in the globalization of the international taxation system. The exchange of tax information and the conduct of joint tax audits by the tax authorities necessitate the unification of approaches to transfer pricing by transnational companies. The intensification of tax audits by tax authorities on transfer pricing issues leads to tax disputes, including those that are considered in court. Administrative litigation involves the use of an effective tool in resolving tax disputes on transfer pricing, namely forensic economic examination. The peculiarities of conducting tax audits on transfer pricing and the use of forensic economic examination as an effective mechanism in tax disputes on transfer pricing are studied. The analysis of judicial practice in this area allowed to establish groups of disputes on transfer pricing, which are considered by the Administrative Court of Cassation within the Supreme Court. It is established that the consideration of tax disputes on transfer pricing includes three mandatory elements: economic analysis, facts (circumstances) and the legal component (tax legislation). Forensic economic examination is an effective tool for resolving pre-trial or investigative conflicts of interest between the tax service and the taxpayer of the “economic analysis” component. Approaches to the formulation of questions submitted for the decision of forensic economic examination on transfer pricing are studied. It is determined that the conclusions of forensic experts form a qualitative and thorough evidence base of taxpayers in tax disputes in the field of transfer pricing.
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Kubatko, S. A., and I. M. Vilgonenko. "FORMS OF EXECUTABLE SETTLEMENT OF TAX DISPUTES: LEGAL POLICY OF IMPROVEMENT." Law Нerald of Dagestan State University 37, no. 1 (2021): 62–65. http://dx.doi.org/10.21779/2224-0241-2021-37-1-62-65.
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Every citizen of the Russian Federation in everyday life directly or indirectly becomes a participant in tax relations, which are regulated by the Tax code. Since legal acts and laws are quite ambiguous, and the activities of the state are associated with the seizure of property from individuals and legal entities, the emergence of tax conflicts is inevitable. Compromise forms of pre-trial settlement of conflicts are particularly relevant in modern tax relations. They contribute to the emergence and development of trust and fruitful relations between citizens and representatives of tax authorities on the basis of cooperation. The introduction of such procedures as direct negotiations between the parties, mediation and arbitration allow not only to resolve tax disputes promptly, minimize the costs of the parties, reduce the periods of consideration, but also contributes to the unloading of arbitration courts. This article discusses all forms of pre-trial settlement of tax disputes, examines their strengths and weaknesses, the synergetic effect of these forms with preventive and Advisory methods, as well as the introduction of new procedures for the settlement of tax disputes.
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Dontsova, A., and E. Dolmatova. "Judicial Protection of Taxpayer’s Rights and Appeal Against Actions of Tax Authorities." Bulletin of Science and Practice 6, no. 1 (January 15, 2020): 287–91. http://dx.doi.org/10.33619/2414-2948/50/35.
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The tax system is of great importance in ensuring the existence of the state through tax revenues to the budget. At the same time, the tax sphere of the state defines a certain range of duties and responsibilities to taxpayers and tax authorities. The article deals with theoretical and legal aspects of judicial protection of taxpayer’s rights and appeals against actions of tax authorities under the norms of the Tax code of the Russian Federation. The article considers the importance of the tax system for the state in the sphere of ensuring tax revenues to the budget, the emergence of tax disputes between tax subjects and tax authorities, different directions of ways to protect the rights and freedoms of the taxpayer. Within the framework of judicial protection, specific types and grounds of judicial protection are studied, as well as priority rules for judicial consideration of tax disputes. The article analyzes the law enforcement practice of tax disputes and identifies the objects of appeal by the taxpayer. The procedure for appealing decisions and actions of the tax authority, which is regulated by article 138 of the tax code, is considered in more detail. The final stage is to summarize the above topic.
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Артеменко, Галина Анатольевна, and Мария Сергеевн Ильяшенко а. "ARBITRATION PRACTICE AND ITS ROLE IN THE DEVELOPMENT OF TAX LAW." «Izvestia vyssih uchebnyh zavedenij. Seria «Ekonomika, finansy i upravlenie proizvodstvom», no. 4 (46) (December 29, 2020): 14–18. http://dx.doi.org/10.6060/ivecofin.2020464.504.
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This article reveals the problems and procedural features of consideration of tax disputes by Arbitration courts of the Russian Federation, as well as the impact of judicial practice (precedents) on the further development of tax law. The article highlights the most important court decisions on key issues of tax law issued in 2019 and the first half of 2020. Based on the analysis of judicial practice, the article highlights the problematic aspects of justice in tax disputes, and, as a result, the impact of judicial practice on the grounds and procedure for conducting tax control. The article assesses the impact of judicial precedents on the situation of taxpayers and tax authorities, and also identifies the need to find a balance between the interests of the state in the face of tax authorities (public interest) and the interests of taxpayers (private interest).
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Proskura, K., and O. Lukova. "FEATURES OF THE PURPOSE OF THE PURPOSE AND CONDUCT OF ECONOMIC EXPERTISES AND EXPERT RESEARCH IN THE PERFORMANCE OF THE TAX INSPECTION AND THE APPEAL OF THE RESULTS." Criminalistics and Forensics, no. 65 (May 18, 2020): 525–33. http://dx.doi.org/10.33994/kndise.2020.65.52.
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The article examines in detail the procedures and features of the use of judicial expertise in the process of conducting tax audits by both controlling bodies and taxpayers, and when appealing the results of tax audits. According to the results of the tax audit of economic entities, in case of detection by tax inspectors of tax offenses, an act of inspection is drawn up, which contains a detailed description of the general information about the taxpayer, financial indicators, base and amounts of taxes paid for the audited period, as well as the content and amounts of the identified audits. tax offenses. In the event that the audit reveals tax offenses and the results of consideration of objections (if any), no adjustments have been made to the act of inspection, the controlling authority sends to the taxpayer a tax notification-decision on the amount of tax liability charged on the results of the check to be paid. In case of disagreement with such amount, the taxpayer has the right to appeal within 10 days such tax notification-decision in the administrative order or at any moment within three years from the moment of its issuance – in court. Being a procedural document, the conclusion of a court expert can be a proof in court, is a strong argument when making decisions in tax disputes and an effective tool for protecting the taxpayer from illegal and biased decisions made by officials of the tax authority on the results of tax audit. In addition to judicial examinations, parties to the dispute (usually a taxpayer) may be assigned expert research, is not a procedural document, but can be a powerful document in proving a party of its correctness in a tax dispute. An important point is the correct formulation of the questions posed to the expert (their focus on resolving disputes, their compliance with the competence of the expert-economist, the lack of a legal component that the expert-economist has no right to consider) and compliance with procedural requirements in the course of court proceedings, since in all types of legal proceedings the expert’s opinion is a procedural document.
11
Blakelock, Sarah, and George Hempenstall. "Resolving double taxation in a global environment – when might it impact on deal value? Consideration of the availability of mutual agreement procedures and arbitration." APPEA Journal 58, no. 2 (2018): 501. http://dx.doi.org/10.1071/aj17119.
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Multinationals are under increasing scrutiny by revenue authorities across the globe. The heightened risk of tax audits, transfer pricing adjustments and the potential for double taxation mean that it is more important than ever for multinationals to consider what strategies are available to resolve international tax disputes. Inherent tax risk and uncertainty creates unique challenges for oil and gas multinationals as it can impact on deal value where double taxation arises. This is because countries are increasingly behaving like companies – competing to preserve and defend their tax base. With the Organisation for Economic Co-operation and Development’s (OECD’s) Multilateral Instrument pending ratification by the Australian Parliament, this paper considers the availability and practical use of the mutual agreement procedure (MAP) for the resolution of double taxation. Additionally, the paper provides an overview of which jurisdictions have opted to adopt arbitration as a mechanism to resolve double taxation disputes where the MAP has failed.
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Anisina, Karina T. "The Consideration of Disputes on Challenging Acts of Tax Authorities That Contain Explanations of Legislation and Have Regulatory Propertie." Rossijskoe pravosudie, no. 1 (December 23, 2021): 106–12. http://dx.doi.org/10.37399/issn2072-909x.2022.1.106-112.
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The article deals with issues related to the appeal of acts of tax authorities that have regulatory properties. In practice, the tax authorities adopt acts of an informational and explanatory nature in the form of Letters from the Federal Tax Service of the Russian Federation. Often going beyond the scope of interpretation in accordance with the norms of law, making such explanations changes to the current tax legislation, the tax authorities apply such acts among a wide range of taxpayers, going beyond the established limits of their powers.
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Solovyov, A. A. "Some issues of consideration by arbitration courts of cases arising from financial legal relations." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (November 7, 2020): 52–60. http://dx.doi.org/10.17803/2311-5998.2020.73.9.052-060.
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The article examines the general problems associated with the consideration by arbitration courts of cases in the field of financial law. Using the example of the Moscow Region Arbitration Court, the author identifies the main categories of such disputes, and also dwells on some of the problems and trends that are relevant to them. So, attention is paid to cases arising from tax and budgetary legal relations, the element of “financial publicity” in private-law disputes related to the involvement of state authorities authorized in the relevant field to participate in their consideration is analyzed. In addition, the work outlines the key areas of work in the study of judicial practice in relation to cases considered by arbitration courts arising from financial legal relations, which, along with a thorough study of this branch of law, allows for the effective protection of the rights and legitimate interests of participants in economic disputes in arbitration proceedings.
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Chaika, Victoria, and Larysa Chaika. "CONFLICTOLOGY OF TAX LEGAL RELATIONS: THEORETICAL AND METHODOLOGICAL ASPECT." Administrative law and process 32, no. 1 (2021): 54–69. http://dx.doi.org/10.17721/2227-796x.2021.1.05.
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Purpose. The objective of the article is to establish the content and meaning of conflicts that arise and cease in the field of tax relations. Methods. The evolution of scientific conflict concepts is due to the interdisciplinary approach: emphasis is placed on the impossibility of separating philosophical, social, psycholinguistic and legal aspects of the conflict. Comprehensive and systematic analysis of the “conflict” category was carried out using an integrative approach. Results. Modern approaches to the conflict as an object of scientific analysis are differentiated into two main groups: 1) the conflict is considered in a narrow field sense; 2) the conflict is studied from interdisciplinary positions. The legal nature and attributive properties of the tax conflict are clarified from the standpoint of the tax law theory. There are five groups of factors that confirm the actual existence of conflicting tax relationships. A special attention was paid to the characteristics of the tax dispute (as one of the stages of the tax conflict) and ways to protect the rights of taxpayers. In particular, the issue of self-protection of taxpayers’ rights as a guarantee of the realization of subjective rights and legitimate interests in tax relations and as a basis for preventing tax conflicts and tax disputes was highlighted. Conclusions. It is proved that the basis of any conflict is a contradiction, which plays a systemic role both for certain types of conflict and for different levels of their research. However, the presence of contradictions forms only the preconditions of possible behaviour, while interpersonal relationships – as a social category – play a crucial role in the choice of an individual strategy in communicative interaction. It was substantiated that the tax dispute is a mechanism to guarantee the realization of subjective rights of stakeholders and the balance of public and private interests in the field of taxation, given the following factors: 1) focus on protection and restoration of violated (disputed) rights, further; 2) focus on resolving the tax conflict that has arisen over the exercise of rights and obligations; 3) focus on ensuring stability of conditions to implement the legal norm and optimization of legal regulation; 4) considering the dispute by the state power authorized body ensures stability of the legal system of a society. It is determined that a tax dispute is a tax conflict of the tax relations subjects, submitted for consideration to the authorized jurisdiction body, concerning their mutual rights and obligations, as well as the conditions of their implementation, and which requires a solution based on a legal assessment of the facts and verification of the legality of the government entity’s actions in relation to the taxpayer.
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Шепенко, Роман, and Roman Shepenko. "Experience of Legal Regulation of Tax Control in Georgia." Journal of Russian Law 4, no. 1 (January 25, 2016): 0. http://dx.doi.org/10.12737/17237.
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Tax control is an important institution of the tax law. It is difficult to imagine a country without taxes, and the tax system without verifying the correctness of their calculation and payment. However, at the same time the various components of the tax control are a potential source of discontent and disputes. Officials of the Russian tax authorities complain about the lack of authority, and taxpayers regularly use the concept of “violation of the material terms of the procedure of consideration of materials of tax audit”. In this regard, unconditional interest foreign experience, not only “regulars” comparative legal studies, but small countries, including our closest neighbors, such as Georgia. The legal basis of tax control is represented by the Georgia tax code and the orders of the Ministry of Finance. In the given article an attempt to consider legal norms, with emphasis on individual characteristics and comparisons the provisions of the tax laws of other countries and territories is made.
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Sandler, Daniel, and Lisa Watzinger. "Disputing Denied Downward Transfer-Pricing Adjustments." Canadian Tax Journal/Revue fiscale canadienne 67, no. 2 (2019): 281–308. http://dx.doi.org/10.32721/ctj.2019.67.2.sandler.
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This article considers the appropriate forum for disputing a denied downward transfer-pricing adjustment under subsection 247(10) of the Income Tax Act ("the ITA"). It begins by describing various scenarios in which a request for a downward transfer-pricing adjustment may arise, examines the delegation to officials at the Canada Revenue Agency (CRA) of the authority to grant the adjustment, and outlines the CRA's administrative practice on when to grant such adjustments. It then explores whether the Federal Court or the Tax Court of Canada is the appropriate forum to adjudicate a denied downward transfer-pricing adjustment. For disputes under the ITA, the division of jurisdiction between the two courts is generally well defined. The Tax Court has the exclusive jurisdiction to determine the correctness of an assessment whereas the Federal Court has the exclusive jurisdiction to review discretionary decisions of the minister of national revenue or officials at the CRA to whom the minister's powers have been delegated. This jurisdictional divide is less clear for disputes in respect of a denied downward transfer-pricing adjustment. Subsection 247(10) is the only provision in the ITA under which the correct determination of a taxpayer's income is subject to ministerial discretion. The exercise of ministerial discretion suggests that the appropriate forum to dispute a denied transfer-pricing adjustment is the Federal Court. However, subsection 247(11) specifies that the mechanisms for resolving all transfer-pricing disputes under part XVI.1 of the ITA are through the objection and appeal process in part I of the ITA. The language of subsection 247(11), coupled with its legislative history, the restrictions on the Federal Court's jurisdiction, and practical considerations regarding transfer-pricing disputes, all suggest that the Tax Court is the appropriate forum to consider a denied downward transfer-pricing adjustment. Historical case law from the Exchequer Court supports this conclusion. However, there are scenarios in which a denied downward transfer-pricing adjustment may not result in a notice of assessment being issued, and therefore no clear right of appeal to the Tax Court may exist. To ensure that the Tax Court has the jurisdiction to review all denied downward transfer-pricing adjustments, and not only those that result in an assessment, the authors recommend that part XVI.1 of the ITA be amended to include language requiring the minister to issue an assessment in all cases in which a downward transfer-pricing adjustment is denied.
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Nugrahaeni, Rizka, and Christine Tjen. "Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia." JURNAL PERSPEKTIF BEA DAN CUKAI 5, no. 2 (November 30, 2021): 144–64. http://dx.doi.org/10.31092/jpbc.v5i2.1249.
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ABSTRACT: Classifying goods based on the Harmonized System (HS) is practical knowledge in Customs. This study analyzes the Harmonized System's perception differences in tariff disputes. The purpose of this study is to determine and analyze the considerations of the Indonesian Directorate General of Customs and Excise (DGCE) in determining the classification of tariff based on the Harmonized System, the review of the tax court judge in deciding dispute verdict and its overall effect on tax refund. This research is a case study with qualitative research methods in the form of document studies and interviews. Keywords: Harmonized System, HS Code, Import Tax ABSTRAK Mengklasifikasikan barang berdasarkan Harmonized System (HS) adalah pengetahuan praktis dalam Bea Cukai. Studi ini menganalisis perbedaan persepsi Harmonized System dalam sengketa tarif. Tujuan dari penelitian ini adalah untuk menentukan dan menganalisis pertimbangan Direktorat Jenderal Bea dan Cukai Indonesia (DJBC) dalam menentukan klasifikasi tarif berdasarkan Harmonized System, pertimbangan hakim pengadilan pajak dalam menentukan putusan sengketa dan pengaruhnya secara keseluruhan terhadap pengembalian pajak. Penelitian ini adalah studi kasus dengan metode penelitian kualitatif dalam bentuk studi dokumen dan wawancara. Kata kunci: Harmonized System, HS Code, Pajak Impor
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De Lange, Silke. "Revoking a Decision to Suspend Payment of Disputed Tax "on Further Consideration": An Administrative Law Perspective." Potchefstroom Electronic Law Journal 24 (February 11, 2021): 1–26. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a7612.
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The "pay now, argue later" rule entails that the obligation to pay tax and the right of the South African Revenue Service (SARS) to receive and recover tax are not suspended by objection or appeal. However, in terms of section 164(2) of the Tax Administration Act 28 of 2011 (hereafter TAA), a taxpayer may request a senior SARS official to suspend the payment of disputed tax and a senior SARS official may, in terms of section 164(3) of the TAA, grant such a suspension having regard to certain relevant factors. Section 164(5) of the TAA further provides that the decision to suspend may be revoked on a number of grounds. One of the grounds is when a senior SARS official is satisfied, on further consideration of the factors which had to be taken into account when the suspension was granted, that the suspension should not have been granted. There is no indication in the TAA that this ground for revoking the suspension requires that there should be a material change in the factors, as this is provided for in a separate ground to revoke the decision to suspend the payment of disputed tax. It is also not required, for example, that the taxpayer should have failed to disclose information when making the request to suspend the payment. It is argued in this article that the ground for revoking a decision to suspend payment "on further consideration of the factors" raises concerns from an administrative law point of view. This is based on the revocation being an "administrative action" as contemplated in section 33 of the Constitution of the Republic of South Africa, 1996 read together with the Promotion of Administrative Justice Act 3 of 2000, which requires that the revocation should be lawful, reasonable and procedurally fair. The concerns raised in this article relate not only to the rights of taxpayers, but also to the duties of the SARS officials revoking a decision to suspend payment as it is equally important that administrators should be able to know how and when to act in a manner which is lawful, reasonable and procedurally fair.
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Skochylias-Pavliv, O. V., and N. V. Lesko. "The dispute about law in urgent administrative cases at the appeal of the bodies of revenue and fees." Legal horizons, no. 18 (2019): 85–90. http://dx.doi.org/10.21272/legalhorizons.2019.i18.p85.
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The article deals with current issues related to the procedure of consideration and resolution of urgent administrative cases at the appeal of the bodies of revenue and fees. The peculiarities of the specified category of cases which are manifested in the urgency; subject composition; notification of the participants of the case on the date, time and place of the case; filing of the claim; calculation of procedural terms; announcement and service of court decisions; appeal and cassation appeal; the court fee are analyzed. It is noted that the statements of the case are a statement of claim, reaction a statement of claim, a response to a reaction, a protest, a third party’s explanation of the statement claim, or reaction a statement of claim. The form of the appeal of tax authorities to the administrative court is a claim. Obviously, that is why in these categories of cases there are often misunderstandings regarding the payment of court fees as evidenced by a large number of decisions on leaving without motion the claim of bodies of revenue and fees on the ground of failure to submit to the court a document on payment of court fees. Central to the article is the consideration of the issue of understanding of the dispute about law as one of the grounds for refusing to open proceedings at the appeal of the bodies of revenue and fees. The only form of administrative proceedings is the consideration of the case on the statement of claim. As is well known, a lawsuit involves conflict between the parties. The mutual rights and obligations of the parties to prove their claims and objections constitute the substance of the dispute. However, the peculiarities of disputes at the request of the bodies of revenue and fees due to the fact that they don’t have a dispute about the law. It is noted that there is no legal definition of the term «dispute about the law», which significantly complicates the consideration and resolution of this category of cases. The interpretation of this concept exists only in judicial practice, in particular in resolutions of the Supreme Court but they are also contradictory. That’s why we consider it necessary to supplement article 283 Code of Administrative Proceedings of Ukraine a note defining the concept of «dispute about the law», which should be understood as a claim of the taxpayer to the tax authority regardless of the subject of the claim which may be submitted to administrative or judicial procedure. Keywords: a dispute about law, administrative proceedings, administrative case, revenue, and fees, claim.
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Bazov, Viktor. "Transfer pricing: international legal doctrine and practice." Legal Ukraine, no. 3 (April 30, 2020): 34–46. http://dx.doi.org/10.37749/2308-9636-2020-3(207)-3.
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The article explores relevant issues of the international legal doctrine of transfer pricing and the judicial practice of the consideration and resolution of disputes in this area of legal relations. In the context of globalization of trade markets, corporate strategies of multinational corporations are focused on minimizing taxes by transferring the relevant assets to companies. These companies are registered in jurisdictions with preferential taxation, with the construction of appropriate corporate structures, which created the necessary prerequisites for the formation of common international standards in the field of transfer pricing. There is a process of harmonization of their tax regulation with ensuring the stability and unity of judicial practice and the appropriate resolution of disputes in this area of legal relations. The urgency of judicial control in this area of legal relations is indicated by the conclusions of authoritative international expert organizations. In particular, according to the Financial Secrecy Index — 2018 study, the global volume of illegal cross-border financial flows is estimated at 1—1.6 trillion. dollars USA per year. At the same time, the size of assets located in offshore jurisdictions and tax havens reaches 32 trillion. dollars USA. Organization for Economic Cooperation and Development estimates that the losses of the budgets of the world from aggressive tax planning annually reach 100—240 billion dollars. US or 4—10% of total corporate income tax revenues. Given the above application of tax legislation in the field of transfer pricing is an important indicator of Ukraine’s implementation of international obligations in the field of implementation of its European aspirations, in the field of protection of the rights and interests of taxpayers. Key words: international agreement, transfer pricing, controlled operations, judicial protection.
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Inamova, Elena A. "Judicial policy of Russia and Kazakhstan: environmental disputes and regulatory and law enforcement mechanisms for their resolution." Gosudarstvo i pravo, no. 4 (2022): 143. http://dx.doi.org/10.31857/s102694520019560-7.
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The article is dedicated to the analysis of the legislation of the Russian Federation and Republic of Kazakhstan in the sphere of environmental protection. The authors also describe the consideration of ecological disputes by courts of general jurisdiction and arbitrary courts of the Russian Federation in terms of judicial policy. The term of “harm inflicted upon the environment” prescribed by legislation of the Russian Federation and European Unity Directive, is analyzed. The authors pay attention to the fact that in the Russian Federation in 2020 it is possible that environmental tax will be introduced. Fees from this tax will be used to support eco-programs. Basing upon the Environmental Code of the Republic of Kazakhstan the authors explain changes in legislation which concern storage, placing, conversion, and burial of waste. It is noted that in 2011 the term of “placing of waste” was substituted by the term of “temporary waste storage facility” which brought particular clarity into judicial practice. The authors make demonstrative parallel between these terms by means of particular example from the materials of judicial practice. Attention is paid also to the Rules for the economic evaluation of damage from environmental pollution which don’t contain clear definition of criteria establishing the fact of natural object pollution. According to these rules harm inflicted upon the environment is subjective by nature and doesn’t deal with degradation of the objects. The authors of the article touch the disputable issue of respecting principles of equality and adversarial character of the parties when dealing with disputes about compensation for environmental damage. The authors conclude that qualified consideration and protection of rights in the sphere of environmental protection mostly depend on competent development and systematic character of judicial policy.
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Bondarev, Maksim Aleksandrovich, and Maksim Vladimirovich Stankovskii. "VAT exemption: from theory to practice." Налоги и налогообложение, no. 1 (January 2022): 28–37. http://dx.doi.org/10.7256/2454-065x.2022.1.37374.
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The problem of inaccurate interpretation of the norms of Article 149 of the Tax Code of the Russian Federation allowed us to determine the purpose of the article – the analysis of judicial practice in order to form an objective position on the legality of the application of tax legislation. Achieving this goal required solving a set of tasks: to form an understanding of the key features of exemption from value added tax and, based on judicial practice, to identify the main patterns of tax disputes. The object of the study is the process of regulating tax legal relations by legislative authorities. The subject of the study is a set of socio-economic relations arising in the process of applying tax legislation. This article uses traditional research methods: system analysis, deduction, induction, situational analysis, analogy and dialectics.  The novelty of the study consists in identifying problematic aspects of the functioning of the current tax legislation, as well as the proposed solutions to them. The relevance of the topic under consideration is beyond doubt, since the norms of tax law have a significant impact on the development of the Russian economy. This article is of scientific interest to a wide range of specialists, analysts, as well as official news agencies. In addition, the information presented in the paper can serve as a scientific basis for modeling and forecasting priority areas of tax policy development. Based on the analysis of Article 149 of the Tax Code of the Russian Federation, it can be concluded that many sub-paragraphs do not disclose a clear list of services, the sale of which is exempt from VAT taxation. As a result, there is a need to improve and detail the current tax legislation as a priority direction of the regulatory and legal policy of the state.
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Mooij, Hans. "Arbitration institutes forum: Arbitration Institutes: An Issue Overlooked." Intertax 47, Issue 8/9 (July 1, 2019): 737–44. http://dx.doi.org/10.54648/taxi2019072.
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Tax treaty arbitrations to date have only been rare. With the MLI and the Dispute Resolution Directive, however, numbers of arbitrations may reasonably be expected to go up. Authorities will have to face the question, whether they want to administer arbitrations themselves, or prefer to instead call on facilitation by professional arbitration institutes as is customary practice in such important areas as commercial or investment arbitration. Proper and effective administration will be a significant factor to the eventual success of tax treaty arbitration. Absent any guidance in either the MLI or the Dispute Resolution Directive, the issue requires careful consideration from authorities.
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Lubetsky, Michael H. "Interest Relief on Income Tax Debts: Canada Versus the United States." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 931–86. http://dx.doi.org/10.32721/ctj.2020.68.4.lubetsky.
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Subsection 220(3.1) of the Income Tax Act authorizes the minister of national revenue to waive or cancel interest on income tax debts. This power is typically exercised in four circumstances: where interest has accumulated owing to circumstances beyond a taxpayer's control; where the interest has accumulated owing to error or delay by the Canada Revenue Agency; where the accumulated interest causes hardship; or in the context of a voluntary disclosure. South of the border, section 6404 of the Internal Revenue Code authorizes the secretary of the Treasury to "abate" interest on tax debts. As a practical matter, discretionary interest relief under section 6404 is available only in very limited circumstances. The restrictive approach to discretionary interest relief is, however, offset by a greater array of interest-relieving provisions, as well as by the power of the secretary to "compromise" tax liabilities on various grounds, some of which overlap with grounds for interest relief recognized in Canada. This article compares the Canadian and US interest relief regimes, with a view to identifying aspects of the US regime that may merit further consideration in Canada. The differences in the US approach that are of particular interest include • a wider, and arguably more coherent, range of relieving provisions applicable to interest, particularly with regard to interest netting and carrybacks; • the jurisdiction of the United States Tax Court to review refusals to abate interest and/or to accept an offer in compromise; • dealing with situations of hardship and extraordinary circumstances under the aegis of the offer-in-compromise regime, which allows for consideration of the underlying tax liability in addition to the interest, and which also allows for relief to be made conditional on the taxpayer's future compliance with filing and payment obligations; • in certain older cases, a willingness to use interest relief to settle longstanding and complex tax disputes; and • the absence of statutory time limits on the power of the secretary to abate or compromise interest. The comparative study also reveals how Canada and the United States place different weight on policy rationales that underlie interest relief. Canada focuses mainly on ensuring that the consequences of non-compliance for individual taxpayers are fair and equitable. The United States, on the other hand, focuses more on rehabilitating non-compliant taxpayers in the long term, as well as ensuring that interest reflects fair compensation for such taxpayers' use of the public treasury's money—both of which could be given greater attention on this side of the border.
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Zielke, Rainer. "Transfer Pricing Planning with Accuracy and Control." Intertax 41, Issue 10 (October 1, 2013): 542–50. http://dx.doi.org/10.54648/taxi2013050.
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Traditionally the Comtax® System provides not only current in-depth information on numerous national systems of taxation, but also quantifies crossborder payment transfers, and thus allows both a quick access on relevant detail knowledge and a direct comparison of different scenarios. This has now been upgraded by the new Comtax solution for transfer pricing were the arm's length principle, the definition of related companies, transfer pricing methods, business restructuring and dispute resolution are taken into consideration. The theory of international tax planning provides objectives and concepts of international tax planning and demands expertise in current and reliable information - also on transfer pricing. Comtax® System and Comtax® TP Tool are now jointly able to cover all aspects of international tax planning.
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Wołowiec, Tomasz. "CASING OF UNDERGROUND MINING AND REAL ESTATE TAX." International Journal of Legal Studies ( IJOLS ) 4, no. 2 (December 30, 2018): 244–56. http://dx.doi.org/10.5604/01.3001.0013.0018.
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To determine whether mining excavations are subject to real estate tax, it is necessary to determine their legal and tax status. The definition of "mining excavation" is specified in the Geological and Mining Act of 9 June 2011, with regard to the fact that this Act plays a fundamental role in regulating issues related to mineral extraction, it is not in dispute that the definition under consideration should be considered binding also on the basis of other normative acts, including the Construction Law. The purpose of the article is to analyze the taxation of underground mine workings with a real estate tax. Such a goal is based on the fact that statutory regulations are far from clear and precise. Irrespective of objectively existing difficulties, it seems possible to eliminate doubts regarding taxation of underground mining excavations and facilities and equipment located therein (including mining excavation housing) which requires proper use of the rules of interpretation adopted in Polish legal culture, in particular system rules in the vertical aspect, manifested by the so-called the technique of interpreting acts in accordance with the Constitution and functional rules.
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Mohammad Zukri, Nur Fareha Binti, Ong Argo Victoria, and Fadli Eko Apriliyanto. "DISPUTE INTERNATIONAL BETWEEN INDONESIA AND MALAYSIA SEIZE ON SIPADAN AND LINGITAN ISLAND." International Journal of Law Reconstruction 3, no. 1 (June 23, 2019): 1. http://dx.doi.org/10.26532/ijlr.v3i1.4367.
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In 1998 the issue of Sipadan and Ligitan dispute brought to the ICJ, later in the day Tuesday, December 17, 2002 ICJ issued a decision on the sovereignty dispute case of Sipadan-Ligatan between Indonesia and Malaysia. As a result, in the voting at the institution, Malaysia won by 16 judges, while only one person who sided with Indonesia. Of the 17 judges, 15 are permanent judges of MI, while one judge is an option Malaysia and another selected by Indonesia. Victory Malaysia, therefore under consideration effectivity (Without deciding on the question of territorial waters and maritime boundaries), the British (colonizers Malaysia) has made a real administrative action in the form of the issuance of bird wildlife protection ordinance, a tax levied against turtle egg collection since 1930, and the operation of the lighthouse since the 1960s an. Meanwhile, Malaysia's tourism activities do not be a consideration, as well as the refusal is based on chain of title (a proprietary suite of Sultan of Sulu) but failed to demarcate the sea border between Malaysia and Indonesia in Makassar strait.
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Ardiyansah, Ardiyansah. "REDESIGN OF CUSTOMS VALUE PROOF MECHANISM BY CUSTOMS ADMINISTRATION ACCORDING TO WTO PROVISIONS (DISPUTE STUDY AT TAX COURT)." IBLAM LAW REVIEW 1, no. 01 (January 31, 2021): 115–31. http://dx.doi.org/10.52249/ilr.v1i01.6.
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Based on the analysis of the 2018 Tax Court decisions in customs value disputes, the judges' considerations in the decisions that reject customs decisions were mostly due to the appeal applicant is able to prove the correctness of the transaction value at trial based on supporting documents such as sales contracts, purchase orders, proof of payment, and bookkeeping. However, if there is any evidence that is incomplete or there is a different value, it is likely that the appeal is rejected. In order to explore how to prove customs value from normative and empirical aspects, research is compiled on the legal aspects of proving based on the provisions of WTO Agreemet on Implementation of Article VII of GATT . Normative juridical research result leads to one conclusion that the provisions for reversing the burden of proof are stipulated in the WTO Valuation Agreement, namely in article 17 and WTO Ministerial Decission 6.1. In addition, Technical Committee on Customs Valuation World Customs organization has published Case Study 13.1: “Application of Decision 6.1 of the Committee on Customs valuation”.
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Hosanna, Derrick, and Erica Hennessey. "The Death of the Tariff: A Review of the Tax Court's Discretionary Approach to Costs Awards." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 409–38. http://dx.doi.org/10.32721/ctj.2020.68.2.hosanna.
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The traditional objective of a costs award in general civil litigation was to indemnify the successful party for the legal and other costs incurred to defend an unproven claim or pursue a valid legal right. However, Canadian courts have recognized that the traditional view of costs is outdated and that an additional and more important use of costs awards is promotion of the efficient and orderly administration of justice. Costs awards at the Tax Court of Canada have generally followed a similar path of development, but at a slower pace. Historically, costs were awarded only in accordance with the tariff annexed to the Tax Court of Canada Rules (General Procedure) unless "reprehensible, scandalous, or outrageous conduct" was present. More recently, however, Tax Court judges have expressed concerns about the inadequacy of the tariff. These concerns have led the court to adopt a "principled" approach to costs, similar to that used in modern general civil litigation, by applying specific factors set out in rule 147(3) ("the 147(3) factors") rather than relying solely on the tariff. This article reviews the recent jurisprudence relating to costs awards at the Tax Court, with a particular focus on the manner in which the 147(3) factors have been interpreted and how the application of those factors could evolve to further promote the new objectives of costs awards recognized in general civil litigation. The authors argue that costs awards by the Tax Court could be used more effectively to promote the efficient and orderly administration of justice by (1) taking into consideration the unique features of a tax dispute, and (2) placing additional emphasis on the purposes of costs awards adopted in general civil litigation.
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Battisti, Fabrizio, Orazio Campo, and Fabiana Forte. "A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study." Land 9, no. 1 (January 1, 2020): 8. http://dx.doi.org/10.3390/land9010008.
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According to Italian legislation for a particular type of real property—lands/areas subject to buildability, but not yet currently buildable—there is a problem related to their “qualification”, or whether or not they must be considered buildable for the purposes of their recurrent taxation. These potentially buildable (POBU) areas, that were previously zoned as “agricultural”, have been rezoned as “general urban planning instruments/regulations” (the General Urban Development Plans or variances, which regulate land governance), whose approval path has yet to be concluded. Their value—the taxable base underpinning their taxation—clearly depends on their qualification (whether or not they are considered buildable). This has produced, in recent years, several disputes between owners and local governments; the law did not give univocal solutions: Today (2019), there is a conflict of case law in relation to considering these areas as being building areas, as it is not clear what estimating procedures should be used. This article is thus based on the assumption that responding to the problems connected with taxing POBU areas must be considered separately from (overcoming, in this way, conflicting case law) the “virtual” qualification of agricultural or buildable area, but must instead, and more simply, be considered as the actual condition it is found in (likelihood of having building potential in the future), and therefore its limitations (present at the time of taxation) and the time necessary for the building to actually be built and not just “potential”. The approach proposed in this article thus offers a solution to the problem that has been raised, by modifying the current de jure approach (defining the moment when the building right is manifested) towards an assessment/appraisal approach (defining the value of the potentially buildable (POBU) area, in relation to its actual conditions). To implement this approach, a methodology—proposing an upgrade of the traditional analytic procedure for the assessment of transformation value has been structured in a way such that consideration may be made of the components characterizing the potentially buildable areas by means of appropriate assessment parameters that go towards forming these areas’ value: These are the market value discount rate of the POBU area in relation to the uncertainty and risk of reaching effective and concrete buildability, and the estimated time needed to complete the procedural path for making the area actually buildable.
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Intan Puspanita and Danny Septriadi. "Evaluation of Fairness of Trademarks Royalty Prices in Transfer Pricing Transactions (Case Study of PT X Court Decisions)." JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 3, no. 1 (March 28, 2021): 27–36. http://dx.doi.org/10.51486/jbo.v3i1.52.
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ABSTRACT
This study aims to analyze the arm’s length price of transfer pricing transactions for parties conducting cross-border transactions as well as to see the basis and considerations of the panel of judges regarding royalty on trademark license for tax court decision disputes. The method used in this research is a qualitative approach by looking at the sources of books, documents, national and international journals, as well as laws related to the research topic of transfer pricing. The results of this study concluded that the beneficial owner of IP was Friesland Brands BV, therefore the economic ownership of the IP was Friesland Brands BV because it had developed and continued to develop royalties on the trademark of data, methods, processes, capabilities, and expertise in connection with the milk-making activity. The Panel of Judges did not use the various meanings of a trademark to prove the existence of the trademark. The definition of a trademark that can be used by judges to prove the existence of a trademark is based on international and domestic provisions.
Keywords: arm’s length price, tax dispute, trademarks
ABSTRAK
Penelitian ini bertujuan untuk menganalisis harga wajar atas transaksi transfer pricing bagi pihak-pihak yang melakukan transaksi lintas negara serta melihat dasar dan pertimbangan majelis hakim terkait royalty on trademark lisence atas sengketa putusan pengadilan pajak. Metode yang digunakan dalam penelitian ini yaitu menggunakan pendekatan kualitatif dengan melihat berbagai sumber antara lain yaitu buku-buku, dokumen, jurnal nasional dan internasional, serta undang-undang yang terkait dengan topik transfer pricing. Hasil penelitian ini memperoleh kesimpulan bahwa beneficial owner atas IP adalah Friesland Brands BV, oleh karena itu economic ownership atas IP tersebut adalah Friesland Brands BV karena telah mengembangkan dan melanjutkan untuk mengembangkan royalty on trademark tersebut atas data, metode, proses, kemampuan dan keahlian sehubungan dengan aktivitas pembuatan susu tersebut. Majelis Hakim tidak menggunakan berbagai pengertian merek dagang untuk melakukan pembuktian keberadaan merek dagang tersebut. Pengertian merek dagang yang dapat digunakan hakim untuk membuktikan keberadaan trademark (merek dagang) tersebut berdasarkan ketentuan internasional dan domestik.
Kata Kunci: harga wajar, sengketa pajak, trademarks
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Safarov, Shukhrat. "Public-Private Partnership as a Challenge for EAEU Cooperation." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 12, no. 3 (December 10, 2018): 73–80. http://dx.doi.org/10.17323/j.jcfr.2073-0438.12.3.2018.73-80.
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In this article the author analyzes perspectives on the Eurasian Single Economic Space’ concerning infrastructural investment projects. These perspectives are considered with a consideration of Public-Private Partnership (PPP) principles and the traditional framework of EAEU (Eurasian Economic Union) integration. The article examines national legal differences, such as the existence of regulations for PPPs, possible models for project realization and spheres where PPP could be used. The author also analyzes the characteristics of the most famous PPP projects in the EAEU.
The purpose of the article is to identify practical recommendations for the development of public-private partnerships to further cooperation between the EAEU countries.
This research stems from the study of international experiences of public-private partnerships, the adaptation thereof, and clarification of the necessary steps for the most efficient development of PPP in EAEU countries. As such, the following priority steps for EAEU countries are suggested:
1) EAEU countries should take steps to unite their respective legislative bases in terms of mutual compatibility so that public and private partners could act as inhabitants of the Union everywhere, removing not only customs barrier obstacles for them, but also additional tax restrictions;
2) EAEU countries should create an international council for problems and disputes pertaining to PPP which will include representatives of the countries of EAEU, representatives of the business and scientific communities and non-profit associations. Such a council was recommended to be set up at the United Nations during the third session of the United Nations Economic Commission for Europe on the problems of international public-private partnership, held in Geneva (Switzerland) on 18-19 April 2011;
3) EAEU countries should make use of practical experience in the implementation of interstate PPP projects. An example of a successful interstate PPP - the project for expansion and modernization of the international airport in Warsaw, through which more than 85% of all passengers of international flights have passed.
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Hatanaka, Alex S. "O poder público e a arbitragem após a reforma da Lei nº 9.307/1996." Revista Brasileira de Arbitragem 13, Issue 49 (April 1, 2016): 7–35. http://dx.doi.org/10.54648/rba2016001.
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RESUMO: Recentes modificações introduzidas na Lei de Arbitragem Brasileira reduziram significativamente a controvérsia em torno da submissão à arbitragem de disputas envolvendo a Administração Pública. O presente estudo analisa os desafios que remanescem após tal reforma, os contornos da arbitrabilidade objetiva de tais litígios, o requisito de publicidade da arbitragem e outros aspectos processuais relacionados ao tema. Por fim, busca-se identificar as vantagens, desvantagens e fatores a serem considerados no manejo da arbitragem envolvendo a Administração Pública. ABSTRACT: Recent changes to the Brazilian Arbitration Act have materially reduced the controversy surrounding the submission to arbitration of disputes involving the Public Administration. This study analyzes the challenges that remain after such changes, the limits of the objective arbitrability of such disputes, the requirement of publicity of the arbitration and other procedural aspects of the matter at hand. Finally, it seeks to identify the advantages, disadvantages and other considerations to be factored into when resorting to arbitration in disputes involving the Public Administration.
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Golts, Edgars. "TYPES OF TAX DISPUTES." Administrative and Criminal Justice 2, no. 79 (June 30, 2017): 65. http://dx.doi.org/10.17770/acj.v2i79.2803.
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This Work is a part of Author`s Promotion Work Study in the framework of evidences in tax legislation. Author has only set a goal to classify tax disputes by clearly understandable criteria. Author comes to the conclusion that tax disputes are divided into two groups, one of which, in turn, is divided into two subgroups. Author classifies tax disputes into law applied and legal relationship subjects. Author`s work reflects variety of scientific methods. Author provides subjects of involved tax disputes and definitions. The author classifies tax disputes by entities, involved in them, dividing in three pairs. In a wider scope, Author examines types of disputes between a tax authority and a taxpayer, Author classifies these disputes with regard to legal provisions used in solving relationships. They shall be divided in two groups. One group includes disputes arising of the interpretation of legal norms, and the second includes disputes arising from the violation of norms. The author divides the second group in two sub-groups - administrative offenses and criminal offenses.
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Oliver, J. David B. "Resolving International Tax Disputes." Intertax 31, Issue 10 (October 1, 2003): 313. http://dx.doi.org/10.54648/taxi2003062.
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Markham, Michelle Andrea. "Arbitration and tax treaty disputes." Arbitration International 35, no. 4 (December 1, 2019): 473–504. http://dx.doi.org/10.1093/arbint/aiz023.
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Abstract 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 framework. A corollary of these changes has been an increase in international tax treaty disputes, as newly-designed rules are challenged by both taxpayers and tax administrations. This article seeks to examine how such controversies have been addressed in the past, and to evaluate whether in this new environment arbitration may provide the key to successful tax treaty dispute resolution, despite concerns regarding national sovereignty. It considers the changes effected to the traditional tax treaty dispute resolution mechanism under the Mutual Agreement Procedure by the Action 14 Final Report on Making Dispute Resolution Mechanisms More Effective. Furthermore, it evaluates the use of arbitration under the Multilateral Instrument, as well as the application of certain reservations and options available in this regard. It explores some of the benefits of instituting an arbitration procedure that will ensure resolution for all international stakeholders. Finally, it considers the potential for Advance Pricing Agreements to proactively resolve tax treaty disputes, and the need for taxpayers to take a strategic and informed view of controversy management in the international tax sphere.
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Smychok, Ye M. "EVIDENCE IN RESOLVING TAX DISPUTES." State and Regions. Series: Law, no. 4 (2020): 119–24. http://dx.doi.org/10.32840/1813-338x-2020.4.19.
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Hidayah, Khoirul, Suhariningsih, Istislam, and Iwan Permadi. "MEDIATION FOR INDONESIAN TAX DISPUTES: IS IT POTENTIAL ALTERNATIVE STRATEGY FOR RESOLVING INDONESIAN TAX DISPUTES?" Indonesia Law Review 8, no. 2 (August 31, 2018): 154. http://dx.doi.org/10.15742/ilrev.v8n2.486.
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SE.Ak, Muldjadi Djaja, SH CPA, and CA BKP. "Legal Protection Mandatory To Pay Tax In Tax Disputes." International Journal of Scientific and Research Publications (IJSRP) 11, no. 7 (July 24, 2021): 625–36. http://dx.doi.org/10.29322/ijsrp.11.07.2021.p11582.
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Mansori, Kashif S., and Alfons J. Weichenrieder. "Tax Competition and Transfer Pricing Disputes." FinanzArchiv 58, no. 1 (2001): 1. http://dx.doi.org/10.1628/0015221022905759.
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Umeche, Chinedum. "Arbitrability of tax disputes in Nigeria." Arbitration International 33, no. 3 (February 15, 2017): 497–502. http://dx.doi.org/10.1093/arbint/aix002.
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Maktouf, L. "Resolving International Tax Disputes through Arbitration." Arbitration International 4, no. 1 (January 1, 1988): 32–51. http://dx.doi.org/10.1093/arbitration/4.1.32.
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Bantekas, Ilias. "Interstate Arbitration in International Tax Disputes." Journal of International Dispute Settlement 8, no. 3 (April 7, 2017): 507–34. http://dx.doi.org/10.1093/jnlids/idx003.
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Arzumanova, Lana. "Alternative Procedures for Settling Tax Disputes." Financial Law Review, no. 23 (3) (2021): 77–94. http://dx.doi.org/10.4467/22996834flr.21.022.14442.
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The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only since 2019 has established the possibility of its implementation in the public sphere of activity. At the end of 2020, the first precedent for considering a tax dispute through mediation appeared, which gave a positive result. The author discusses the pros and cons of using mediation in public legal relations and gives his vision of this process.
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Leisner-Egensperger, Anna. "Der Verwaltungsvertrag: Bestandsaufnahme und Reformbedarf." Die Verwaltung 51, no. 4 (October 1, 2018): 467–94. http://dx.doi.org/10.3790/verw.51.4.467.
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Abstract The regime concerning administrative contract law under sec. 54 et seq. of the Administrative Procedure Code (VwVfG) appears to be in need of reform. Amendment of the code remains on the political agenda, though other projects such as Europeanisation, democratisation and digitisation currently seem to enjoy precedence. In recent times, progressive development of administrative contract law has shifted to specific legal areas, in particular to construction and planning law, environmental law, elements of public commercial law, tax law and social legislation. How administrative law may be distinguished as a specific discipline is a question of principle, effectively representing a new chapter in the dispute concerning methods that occurred in the 19th century, a question, moreover, that extends far beyond the law concerning administrative contracts. In order to reform the current legal provisions covering administrative contracts in the Administrative Procedure Code, a three-part analysis is proposed: First of all, the specific interests of both the public authority and the citizen must be taken into consideration. Subsequently, the current legal regulation of administrative contracts must be analysed in terms of both its fundamental ideas, as well as its central provisions. Finally, it is necessary to determine whether the teleology of the public law contract can be applied to this area, or whether specific, factual connections or constellations of interests must be taken into account, entailing that the use of a model based on general standards seems inappropriate. The result of the foregoing is that a critical analysis of the evolution of administrative contract law is proposed.
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Ina Sulastini, Ni Made, Ida Ayu Putu i. Widiat, and I. Nyoman Sutama. "Penyelesaian Sengketa Pajak Penghasilan (PPH) Pasal 21 Melalui Pengadilan Pajak." Jurnal Konstruksi Hukum 2, no. 1 (March 1, 2021): 180–85. http://dx.doi.org/10.22225/jkh.2.1.2991.180-185.
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In the case of taxation obligations, it is not uncommon for tax disputes to occur between the taxpayers and the competent authorities. There are two main problems raised in this study, namely: 1. How is the Tax Court authorized in resolving the tax dispute?, 2. How is the process of resolving income tax disputes article 21 through the Tax Court?. The research methods used in this study are normative legal research methods. Approach to the problem used is the legislation approach. Based on the results of the study indicates that the authority of the Tax Court is resolving tax disputes. The Tax Court in respect of appeals only examines and severes disputes on decision objections, as well as in the event of a tax court lawsuit entitled to inspect and terminate disputes over the implementation of tax collection. In addition to the duties and authorities referred to in article 31, the Tax Court also supervises the legal authority that provides legal aid to the parties to the dispute in the courts of the Tax Court. In the event of an income tax dispute of article 21, the settlement will be done by attempts by law objection if the taxpayer is not satisfied on the decision of the objection then the taxpayer may apply for a legal remedy to the Tax Court . In addition to the appeal remedies that can be submitted to a tax court, taxpayers may also submit a lawsuit.
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Setjoatmadja, Sylvia, Made Warka, Slamet Suhartono, and Hufron a. "THE PRINCIPLE OF RESTORATIVE JUSTICE IN TAX DISPUTE SETTLEMENT BY THE TAX COURT." International Journal of Advanced Research 9, no. 04 (April 30, 2021): 26–33. http://dx.doi.org/10.21474/ijar01/12653.
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Tax dispute resolution has a number of uniqueness. Its judiciary system takes a procedure starting from filing objections in the executive realm, appeals and filing lawsuits as well as judicial review in the judicial realm. All of these legal remedies do not delay the obligation of the tax payers to pay taxes and the task of Fiscus to collect taxes. Dispute settlement using administrative power has weaknesses as the resolver is one of the parties in the dispute (the Fiscus). Judicial branc of power come to play to settle tax disputes through the Tax Court. No cassation in the settlement of tax disputes as judicial remedies. All settlements of tax disputes are aim at otaining justice. When there is a tax dispute between Fiscus and the Taxpayers the path of mediation is advised. This normative legal research has found that mediation in the settlement of tax disputes by the Tax Court is a form of Dignified Restorative Justice in the form of Dignified Mediation as it is in line with the Pancasila values and virtues. The diversion from conventional processes through mediation is also humanistic in nature, namely the effort to humanize humans, the manifestation of the Pancasila Legal System.
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A.A Gede Diotama, I. Nyoman Putu Budiartha, and Ida Ayu Putu Widiati. "Perlindungan Hukum bagi Wajib Pajak dalam Sengketa Pajak Daerah di Kabupaten Badung." Jurnal Konstruksi Hukum 3, no. 1 (January 24, 2022): 153–59. http://dx.doi.org/10.22225/jkh.3.1.4411.153-159.
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During the search for justice in the field of taxation, the legislation has facilitated a special route. The emergence of tax disputes is the result of decisions that do not give satisfaction to taxpayers, so efforts need to be made to resolve them properly, effectively, and efficiently. The purposes of this study are to reveal the efforts of taxpayers' objections and appeals in resolving local tax disputes in Badung Regency, taxpayers' lawsuits in resolving regional tax disputes and the chronology and analysis of tax dispute resolution in Badung Regency. This research is a type of normative research with a statutory approach. Sources of data used in the form of primary and secondary legal sources. The data collection technique used in this research is the technique of studying legal documents and the data that has been collected is then used qualitative analysis techniques. The results of the study reveal that the settlement of local tax disputes between taxpayers and the Badung Regency Government through preventive and repressive efforts, forms of legal protection in resolving local tax disputes can be in the form of preventive and repressive legal protection, as well as legal efforts carried out by taxpayers to decide cases of local tax disputes in Indonesia. Badung Regency through preventive efforts by submitting an objection to the Head of the Badung Regent against the tax underpayment assessment letter.
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Migacheva, E. V. "Improvement of the Tax Control in the Russian Federation." Rossijskoe pravosudie 5 (April 17, 2020): 106–11. http://dx.doi.org/10.37399/issn2072-909x.2020.5.106-111.
Full textAbstract:
The article deals with tax disputes arising in the process of tax control. The author studies certain conflict situations that arise between tax authorities and taxpayers in the process of tax audits. New categories of tax disputes arise, their quality and complexity are changing, therefore, it remains relevant to develop new approaches to overcome the conflict problem in tax legal relations.
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Septelia, Sandra, Maulana Yusup, Robbi Saepul Rahman, and S. Mia Lasmaya. "Pengaruh Tax Amnesty Terhadap Sengketa Pajak." Acman: Accounting and Management Journal 1, no. 2 (September 15, 2021): 46–53. http://dx.doi.org/10.55208/aj.v1i2.18.
Full textAbstract:
Tax Amnesty expects to improve tax compliance due to more effective supervision, supported by more accurate information regarding the list of taxpayer assets. From the initial data obtained, an anomaly obtained that in 2012 – 2017 there is a lower tendency for tax disputes when compared to the year after implementing the tax amnesty, namely 2018 and 2019. This study aims to determine and analyze the magnitude of the Effect of Tax Amnesty on Tax Disputes. The population in this study is a tax dispute with 21 respondents/defendants. Determining the sample in this study is based on the purposive sampling method. The data testing technique uses simple linear regression with a significant level of 5% alpha. Based on the study results, Tax Amnesty has a significant effect on Tax Disputes.