Relevant bibliographies by topics / Tax disputes

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Tax disputes'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 May 2022

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Journal articles on the topic "Tax disputes"

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Anyebe, Peter Ademu. "Tax Disputes Resolution In Nigeria: Going Beyound The Traditional Court And Administrative Resolution System." Advances in Social Sciences Research Journal 6, no. 12 (2020): 236–52. http://dx.doi.org/10.14738/assrj.612.7574.

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It is the requirement of law that tax is paid. Therefore, the discharge of tax obligation in Nigeria is not by choice. In the process of the tax authorities who are authorized under the law to collect taxes from tax payers, disputes arise. The paper reveals that in its bid to lessen the incidents of tax evasion in Nigeria, the Federal Government carried out a major reform in its tax regime. Thus, the Tax Appeal Tribunal (TAT) was established to ensure fairness and transparency of the tax system through a quick and efficient method of dispensing justice. Appeal from there lies to the Federal Hi
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Mooij, Hans. "Tax treaty arbitration." Arbitration International 35, no. 2 (2018): 195–219. http://dx.doi.org/10.1093/arbint/aiy004.

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Abstract Traditionally, tax authorities endeavour to resolve their tax treaty disputes among themselves, by amicable settlement through a mutual agreement procedure (commonly known as ‘MAP’ procedure), without involvement from any third parties—neither arbitrators nor mediators. In past years, due to globalization of countries’ economies and spread of tax treaty networks, the number of disputess, their complexity and revenue interest involved have gone up drastically, exceeding many authorities’ capacities, and resulting in MAP cases taking up increasingly more time, or remaining unresolved at
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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 (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
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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 (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
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Markham, Michelle Andrea. "Arbitration and tax treaty disputes." Arbitration International 35, no. 4 (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 k
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Noviari, Naniek, I. Gusti Bagus Wiksuana, IB Panji Sedana, and I. Putu Sudana. "The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory)." Jurnal Bisnis dan Kewirausahaan 18, no. 1 (2022): 52–62. http://dx.doi.org/10.31940/jbk.v18i1.52-62.

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Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great concern to the stakeholders. This article aims to examine the theory and previous studies that explain the correlation among voluntary disclosure of tax disputes and firm value. The analysis is complemented by a systematic compilation of literature on research issues and results so that future research directions are obtained. In this research Signal
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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
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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 (2021): 46–53. http://dx.doi.org/10.55208/aj.v1i2.18.

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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
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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 (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 Co
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Rao, Shreya, and Sriram Govind. "Designing an Inclusive and Equitable Framework for Tax Treaty Dispute Resolution: An Indian Perspective." Intertax 46, Issue 4 (2018): 313–38. http://dx.doi.org/10.54648/taxi2018032.

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Tax treaty dispute resolution is neither efficient nor equitable at the moment. This is particularly problematic in light of countries' adopting aggressive tax policies to tackle base erosion and profit shifting practices, resulting in an increase in disputes. The MAP has had limited success, while discussions on new mechanisms to supplement the MAP (such as tax treaty arbitration) have proved controversial and have failed to bring developed and developing countries to a consensus. India has been one of the countries in vocal opposition to tax treaty arbitration, even as it staggers under the
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Dissertations / Theses on the topic "Tax disputes"

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Jone, Melinda Elizabeth. "Refining a proposed tax mediation regime for New Zealand's tax disputes resolution procedures: A mixed methods study." Thesis, University of Canterbury. Accounting and Information Systems, 2013. http://hdl.handle.net/10092/8195.

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The current New Zealand tax disputes resolution procedures were enacted in 1996 following a recommendation made by the Organisational Review Committee of the Inland Revenue Department in 1994. Yet, following their enactment and despite a number of positive aspects to the disputes resolution procedures, commentators and professional bodies alike have continued to raise concerns that inefficiencies, particularly with respect to time and cost, are affecting their operation and are, consequently, adversely impacting on taxpayers’ perceptions of the fairness of the procedures. It is believed that t
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EspÃndula, Elizabeth Regina Marinho. "Tax Justice in the Scope of Administrative Tax Disputes of the State of Cearà - An Evaluation of Results." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=19205.

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nÃo hÃ<br>A polÃtica de JustiÃa Fiscal oferecida pelo Estado atravÃs do Contencioso Administrativo TributÃrio do Estado do Cearà (CONAT/CE), ÃrgÃo integrante da Secretaria da Fazenda do Estado do Cearà (SEFAZ/CE), constitui uma garantia adicional para a soluÃÃo das lides tributÃrias. A existÃncia desse ÃrgÃo para o Estado do Cearà representa um avanÃo para a populaÃÃo cearense, pois alicerÃa um Estado DemocrÃtico de Direito para a defesa e garantia dos direitos fundamentais, onde o contribuinte pode discutir a exigÃncia fiscal que lhe à imposta. Para o Estado, esse ÃrgÃo permite o exercÃcio do
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Колеснікова, Л. Г. "Адміністративно-правове регулювання вирішення податкових спорів в Україні". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71392.

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Правовідносини у податковій сфері обґрунтовано вважаються найбільш конфліктними серед інших видів фінансових відносин. Це зумовлено низкою факторів, серед яких доцільно виділити низький рівень знань законодавства як з боку платників податків так і контролюючих органів, наявність правових колізій у законодавстві, часті та швидкі зміни в податковому законодавстві, а також зловживання з боку представників органів публічної адміністрації та порушення норм податкового законодавства з боку платників податків тощо. Ефективність функціонування податкової системи та застосування податкового законодав
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Vinciūnaitė, Loreta. "Europos Teisingumo Teismo bylos pridėtinės vertės mokesčio klausimais ir jų taikymas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090122_150654-70742.

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Šiame darbe autorė aptaria pridėtinės vertės mokesčio ištakas, šio netiesioginio mokesčio harmonizavimo priežastis ir svarbą, nagrinėja ir apibendrina Europos Teisingumo Teismo praktiką atskirais pridėtinės vertės mokesčio aspektais – apmokestinamųjų sandorių sąvokos, apmokestinamųjų asmenų, apmokestinamojo momento, apmokestinamosios vertės, atskaitos. Taip pat siekiama atskleisti, ar į Europos Teisingumo Teismo bylas pridėtinės vertės mokesčio klausimais yra atsižvelgiama, nagrinėjant mokestinius ginčus Lietuvoje. Tyrimas remiasi Europos Teisingumo Teismo ir Lietuvos vyriausiojo administraci
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Kubiš, Tomáš. "Podniketeľský plán." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113311.

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This thesis deals with the business plan to form a boutique law firm focusing on tax disputes. The thesis answers the question, whether the business plan can be successful. The first part of this thesis is theoretical. The next section contains analyzes related to setting up the firm. The last part deals with the financial plan. The thesis shows, that this business plan is very attractive while avoiding all the risks.
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Lopes, Ana Teresa Lima Rosa. "O contencioso tributário sob a perspectiva corporativa: estudo das informações publicadas pelas maiores companhias abertas do país." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18226.

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Submitted by Ana teresa Rosa Lopes (anateresa002@gmail.com) on 2017-04-27T19:32:18Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL_25.04.17.pdf: 1409935 bytes, checksum: f5b230d1c7fbe974efa1cab1a1e4c195 (MD5)<br>Rejected by Vera Lúcia Mourão (vera.mourao@fgv.br), reason: Ana Teresa, boa tarde. para aprovar a sua submissão necessito que você corrija os itens abaixo e poste novamente: 1) Getulio - não tem acento, quando registraram a FGV foi grafado sem; 2) A numeração das páginas devem ser a partir da "introdução" levando em consideração as páginas anteriores, exemplo: tem a capa, contra capa
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Маринів, Наталія Анатоліївна, Наталия Анатольевна Марынив та Nataliia Anatoliivna Maryniv. "Адвокат як суб’єкт доказування в адміністративному судочинстві України при вирішенні податкових спорів". Thesis, Paneuropska vysoka skola, Bratislava, 2015. http://essuir.sumdu.edu.ua/handle/123456789/44434.

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Проголошуючи право кожного на оскарження в суді рішень, дій чи бездіяльності органів державної влади, органів місцевого самоврядування, посадових і службових осіб як одне із основоположних прав людини, Конституція України гарантує право кожного на правову допомогу, покладаючи при цьому на державу відповідні обов’язки щодо забезпечення особи такою допомогою.<br>Провозглашая право каждого на обжалование в суде решений, действий или бездействия органов государственной власти, органов местного самоуправления, должностных и служебных лиц, как одно из основополагающих прав человека, Конституция Укр
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Yan, Liya. "Flaws in New Zealand tax disputes process a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, November 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/511.

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Bakkali, Hicham. "Le règlement amiable du litige fiscal au Maroc." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D077.

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Vu la nature complexe de la matière fiscale et son lien étroit à un environnement évolutif, le litige entre contribuables et administration devient une réalité inéluctable. Aujourd’hui, la pratique fiscale révèle que la voie juridictionnelle n’est pas toujours la meilleure façon de satisfaire aux besoins des litigants. Sous cet angle, le fisc veut instaurer de nouveaux instruments de règlement du litige, dit modes amiables, pour des nouveaux rapports avec le contribuable. En effet, la DGI examine aujourd’hui les différentes dimensions de ses litiges avec les contribuables, dont le but est d’ab
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Villanueva, González Martín. "SUNAT: Torpedeando a la Marina Mercante Nacional." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117147.

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In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt settlement system controversies between taxpayers and the Tax Administration.<br>En el presente artículo, el autor describe los problemas por los que viene atravesando las empresas navieras peruanas debido a las equivocadas interpretaciones que realiza la Administración Tributaria acerca de los alcan
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Books on the topic "Tax disputes"

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Pederson, Mark D. Study on arbitration of tax disputes. The Dept., 1991.

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Baistrocchi, Eduardo, ed. A Global Analysis of Tax Treaty Disputes. Cambridge University Press, 2017. http://dx.doi.org/10.1017/9781316528419.

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Baistrocchi, Eduardo, ed. A Global Analysis of Tax Treaty Disputes. Cambridge University Press, 2017. http://dx.doi.org/10.1017/9781316528433.

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Baistrocchi, Eduardo, ed. A Global Analysis of Tax Treaty Disputes. Cambridge University Press, 2017. http://dx.doi.org/10.1017/9781316528945.

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Indonesian tax guidelines for executives: Guidelines from a high level perspective including, tax compliance, tax facilities, tax audits, tax disputes, transfer pricing, etc. Red & White Pub., 2010.

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Smith, Kent W. Goals, strategies, and styles in regulatory disputes: Preferences of taxpayers and auditors. American Bar Foundation, 1992.

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United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. Contributions to international co-operation in tax matters: Treaty shopping, thin capitalization, co-operation between tax authorities, resolving international tax disputes. United Nations, 1988.

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Altman, Zvi Daniel. Dispute resolution under tax treaties. IBFD Publications, 2006.

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(Firm), Butterworths, and Singapore, eds. Butterworths handbook of Singapore employment law: Employment law, central provident fund, skills development levy, payroll tax, redundancy payments fund, factories, workmen's compensation, industrial relations, trade disputes, trade unions. 2nd ed. Butterworths, 1986.

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Perrou, Katerina. Taxpayer participation in tax treaty dispute resolution. IBFD, 2014.

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Book chapters on the topic "Tax disputes"

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Skachkova, O. S. "Digital Technologies of Tax Administration in Resolving Tax Disputes." In Current Achievements, Challenges and Digital Chances of Knowledge Based Economy. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47458-4_80.

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Olokooba, Saka Muhammed. "Resolving Tax Disputes Through the Alternative Dispute Resolution (ADR) Mechanisms." In Nigerian Taxation. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_12.

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Chaisse, Julien, and Jamieson Kirkwood. "Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_8.

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AbstractThis chapter focuses on the impact of the international law of foreign investment on tax issues with a view to assessing the interactions between the two regimes and identifying potential signs of convergence. In particular, this chapter focuses on the operation of International Investment Agreements (IIAs) and assesses the role of IIAs from the perspective of foreign investors vis-à-vis National Tax Measures (NTMs). Part I of this chapter provides an understanding of the convergence between investment law and tax issues. This aids in an understanding of the key characteristics of IIAs (such as the definition of investment and the use of specific tax exceptions) and the relationship between currently existing IIAs and tax disputes. Part II analyzes, both quantitatively and qualitatively, the recent trends of tax disputes in investment arbitration. Part III assesses how tax can be seen as the last barrier to cross border investment. Part IV concludes.
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Li, Xin-tong, Fatemeh Mokhtarzadeh, and G. Cornelisvan Kooten. "Softwood lumber trade and trade restrictions: gravity model." In International trade in forest products: lumber trade disputes, models and examples. CABI, 2021. http://dx.doi.org/10.1079/9781789248234.0142.

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Abstract A gravity trade model can be used to determine the effects of policy on bilateral trade flows. The gravity model is initially explained and then used to determine the effect that U.S. tariffs have on softwood lumber (SWL) imports from Canada, using information from the 2006 Softwood Lumber Agreement. Quarterly data for seven Canadian and three U.S. regions for the period 2007-2017 are used to estimate a gravity model of SWL trade. The model is subsequently expanded to include Japan and China as separate regions, and then as a combined China-Japan region. The model is estimated using OLS and a Poisson Pseudo-Maximum-Likelihood method for trade quantity and value. Findings indicate that: (1) the imposition of a countervailing and/or anti-dumping duty usually has a negative effect on Canada's physical exports, but not in all cases; (2) the value of softwood lumber trade decreases by 26% on average under a tax/tariff compared with no duties; (3) the tax/tariff has a smaller but still significant impact on Canadian exports when China and Japan are included, as SWL exports are diverted from the U.S.; and, not surprisingly, (4) duties affect the value of lumber exports to a much greater extent than quantity.
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Li, Xin-tong, Fatemeh Mokhtarzadeh, and G. Cornelisvan Kooten. "Softwood lumber trade and trade restrictions: gravity model." In International trade in forest products: lumber trade disputes, models and examples. CABI, 2021. http://dx.doi.org/10.1079/9781789248234.0007.

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Abstract A gravity trade model can be used to determine the effects of policy on bilateral trade flows. The gravity model is initially explained and then used to determine the effect that U.S. tariffs have on softwood lumber (SWL) imports from Canada, using information from the 2006 Softwood Lumber Agreement. Quarterly data for seven Canadian and three U.S. regions for the period 2007-2017 are used to estimate a gravity model of SWL trade. The model is subsequently expanded to include Japan and China as separate regions, and then as a combined China-Japan region. The model is estimated using OLS and a Poisson Pseudo-Maximum-Likelihood method for trade quantity and value. Findings indicate that: (1) the imposition of a countervailing and/or anti-dumping duty usually has a negative effect on Canada's physical exports, but not in all cases; (2) the value of softwood lumber trade decreases by 26% on average under a tax/tariff compared with no duties; (3) the tax/tariff has a smaller but still significant impact on Canadian exports when China and Japan are included, as SWL exports are diverted from the U.S.; and, not surprisingly, (4) duties affect the value of lumber exports to a much greater extent than quantity.
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Rakovský, Peter. "The Arbitration Convention as One of the Measures to Eliminate Double Taxation... in the European Union and in Slovak Republic." In Cofola International 2021. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.p210-8639-2021-17.

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In the world of taxes, double taxation or double non-taxation represents one of the main problems within international taxation. Fair taxation, which manifests itself as a taxation of incomes in countries where the value is created in the light of legal tax optimization, is an important issue for a lot of international organisations and a relevant topic of innumerable initiatives and statements. In that regard, tax disputes between two or more states arise whose subject is the profit allocation. Such dis-putes are the main object of the so-called Arbitration Convention, which stipulates international chall-enge of the present and future of the profit allocation. Secondary subject of this article is to point out other relevant international and national arbitration measures within the European Union and Slovak Republic.
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Jayant Dasgupta. "India—Additional Import Duties: Tax Reforms via WTO." In WTO Dispute Settlement at Twenty. Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-0599-2_10.

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Backhausen, Patricia, and Payel Mazumdar. "International Tax Arbitration: A New Avenue for Small State International Financial Centres?" In Integration and International Dispute Resolution in Small States. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-74573-2_12.

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"Disputes." In Tax Administration. OECD, 2021. http://dx.doi.org/10.1787/87e9b8f2-en.

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Kientzler, Christopher, and George Gillham. "Privilege in tax disputes." In Law and Regulation of Tax Professionals. Bloomsbury Professional, 2021. http://dx.doi.org/10.5040/9781526506238.chapter-007.

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Conference papers on the topic "Tax disputes"

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Vasilyeva, Evgeniya. "MEDIATION AS A METHOD OF SETTLEMENT OF TAX DISPUTES IN RUSSIA." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/12/s02.072.

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Bortnikov, S. P. "Settlement Agreement In Cases Arising From Public Relations: Example Of Tax Disputes." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.143.

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Калинина, Полина Игоревна. "BANK GUARANTEE AS A METHOD OF COUNTER-SECURITY IN TAX DISPUTES CONSIDERED IN THE ARBITRATION COURT." In Высокие технологии и инновации в науке: сборник избранных статей Международной научной конференции (Санкт-Петербург, Май 2020). Crossref, 2020. http://dx.doi.org/10.37539/vt185.2020.46.14.005.

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Тема научной статьи обладает огромным значением на практике в налоговых спорах, рассматриваемых в Арбитражном суде, соответственно выбранная тематика является актуальной в современное время. Так, в работе рассматривается институт встречного обеспечения, выявляется его практическое значение, а также указываются способы предоставления его в суде. The Topic of the scientific article is of great importance in practice in tax disputes considered in the Arbitration court, respectively, the chosen topic is relevant in modern times. Thus, the paper considers the institution of counter-security, identi
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Simamora, Beatrice Eka Putri P., and Ancella Anitawati Hermawan. "Transfer Pricing Analysis on Intra-Group Services and the Related Transfer Pricing Disputes from Indonesian Tax Perspectives." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.5.

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WEERAKOON, C. A., K. T. WITHANAGE, and V. DISARATNE. "IMPACT OF POOR QUANTITY SURVEYING PRACTICES ON SMALL SCALE CONTRACTORS IN SRI LANKA." In 13th International Research Conference - FARU 2020. Faculty of Architecture Research Unit (FARU), University of Moratuwa, 2020. http://dx.doi.org/10.31705/faru.2020.20.

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Construction industry is one of the devoting force of any country's economy. Around the world, Small Scale Contractors (SSC) has been found to play a significant role in creating jobs, infiltrating new markets and growing the economy in an inspired and inventive way. However, performance of SSCs in developing and minor developed countries is still not in adequate level due to various factors. Poor QS practices is one of the significant factor which affect to the current performance of the SSCs. Hence, this research aims to implement better QS practices to mitigate adverse impact to the small s
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Adlan, Indra Himawan, and Christine Tjen. "Analysis of Facts Underlying Judgers Verdict in Resolving Dispute of Value Added Tax on Insurance Discounts and Sale of Repossessed Goods at Finance Company (Study of Tax Dispute Management Perspective)." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.11.

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Bill, Felipe, Mariela Morveli-Espinoza, and Cesar Tacla. "Argumentação computacional estruturada como método de inferência para disputas em ordenamentos jurídicos positivos." In Encontro Nacional de Inteligência Artificial e Computacional. Sociedade Brasileira de Computação - SBC, 2019. http://dx.doi.org/10.5753/eniac.2019.9308.

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Argumentação computacional tem sido empregada com sucesso em problemas de disputas judiciais, principalmente no direito consuetudinário (baseado em precedentes). Para estender essa abordagem a outros sistemas -como o direito positivo- é necessário distinguir o respaldo dos argumentos baseados em precedentes das garantias dos argumentos baseados em normas. Neste trabalho, compara-se a expressividade dos frameworks de argumentação estruturada ASPIC+ e DeLP, para representar tais problemas de disputas judiciais em sistemas de direito positivo. Os resultados obtidos demonstram que tal extensão é p
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Mkrtchian, K. S. "Law enforcement issues and proposals for the development of pre-trial tax dispute resolution in the Russian Federation." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-11-2018-71.

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Liu, Yu. "The Case study of WTO Dispute Settlement on Value-Added Tax of Integrated Circuits between U.S. and China." In 2017 2nd International Conference on Automation, Mechanical Control and Computational Engineering (AMCCE 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/amcce-17.2017.172.

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Artono, Harry Budi. "Dispute Resolution in the Case of Production Sharing Contract vs Tax Treaty (Case Study of Government of Indonesia vs Oil and Gas Contractors in Branch Profit Tax Issue)." In 2018 International Conference on Energy and Mining Law (ICEML 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/iceml-18.2018.26.

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