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Dissertations / Theses on the topic 'Tax disputes'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 May 2022

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1

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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2

EspÃndula, Elizabeth Regina Marinho. "Tax Justice in the Scope of Administrative Tax Disputes of the State of CearÃ - 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 CearÃ (CONAT/CE), ÃrgÃo integrante da Secretaria da Fazenda do Estado do CearÃ (SEFAZ/CE), constitui uma garantia adicional para a soluÃÃo das lides tributÃrias. A existÃncia desse ÃrgÃo para o Estado do CearÃ 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 Ã imposta. Para o Estado, esse ÃrgÃo permite o exercÃcio do

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3

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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4

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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6

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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7

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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8

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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9

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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11

Noormahomed, Waseema. "The impact of the dispute resolution processes on tax morale." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80497.

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Background: An ideal world is for all citizens to be tax compliant. The decision of a taxpayer to comply with regulations governed by tax laws depend on the determinants of tax morale. Tax morale considers what motivates individuals to pay taxes and how keen they are to pay taxes on a timely basis. A major negative detriment to tax morale is financial dissatisfaction, especially when there are differences between the taxes to be paid by taxpayers and their tax obligation, this could be viewed as a dispute process. To ensure compliance of the procedures during a dispute, a dispute resolution pr

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12

Barry, Mamoudou. "Politiques fiscales et douanières en matière d'investissements étrangers en Afrique francophone : le cas du secteur des ressources naturelles extractives." Thesis, Normandie, 2019. http://www.theses.fr/2019NORMR060.

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Dès le début des années 1980, les États francophones d’Afrique, producteurs de matières premières, ont largement ouvert leur secteur extractif aux investissements étrangers. Cette ouverture a adopté plusieurs stratégies parmi lesquelles la fiscalité et les douanes ont occupé une place de choix. Nos travaux ont porté principalement sur ces dernières. En effet, l’enjeu de ces États a toujours été la conciliation de l’attractivité du secteur et sa rentabilité. Dans un premier temps, notre réflexion a été centrée sur les stratégies de mise en place des dispositifs fiscaux et douaniers de faveur et

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13

Giroux, André François. "The settlement of international environmental trade dispute in GATT : a case study of the European Union - United States gas guzzler tax Dispute." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26446.

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This thesis addresses the issue of international trade and environmental protection, more particularly within the framework of the GATT dispute settlement system. In May 1993, the European Union took issue with the U.S. taxes on automobiles aimed primarily at environmental concerns. The European Union claims that the gas guzzler tax, the luxury tax and the corporate average fuel economy (CAFE) payment are discriminatory and therefore contrary to the principles of GATT Article III.<br>The study of this dispute and the prospective analysis of its outcome show that both the gas guzzler tax and th

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14

Mendonça, Priscila Faricelli de. "Transação e arbitragem nas controvérsias tributárias." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2137/tde-12022014-135619/.

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O objetivo da presente dissertação de mestrado foi o de, a partir de uma análise fática das discussões judiciais travadas entre fisco e contribuinte para solução de controvérsias tributárias, constatar a ineficiência do sistema atualmente posto à disposição dos sujeitos envolvidos em tais relações e buscar soluções processualmente viáveis, com foco em mecanismos consensuais (transação) ou adjudicatórios de base consensual (arbitragem). Para tanto, partiu-se de uma análise do atual cenário dos litígios judiciais envolvendo fiscos e contribuintes, concluindo-se pela incapacidade do sistema a pro

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15

Du, Toit Leo. "Tax implications for business rescues in South African Law." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26627.

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The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms o

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Johannes, Ruben Stanley. "Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8555.

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Includes bibliographical references.<br>This dissertation evaluates the changes introduced by the Tax Administration Act, 28 of 2011 ('the TAA') to the extent that such changes have an impact on the constitutional rights of taxpayers during the dispute resolution process. Through comparison of the TAA provisions with the provisions that this Act replaces, this dissertation seeks to establish whether the legislature has achieved its objective of aligning the administrative provisions of the various tax Acts with the constitutional rights of taxpayers. A comparison with the Australian dispute re

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17

Echeverría, Bermúdez Margarita. "La Corte Arbitral de Deportes (TAS-CAS) como mecanismo moderno para la resolución de disputas en el fútbol profesional." Foro Jurídico, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/120099.

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18

Xu, Chen. "Les contentieux fiscaux devant l'arbitre." Thesis, Bourgogne Franche-Comté, 2018. http://www.theses.fr/2018UBFCF005.

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Les deux disciplines juridiques, l'arbitrage et la fiscalité, sont traditionnellement considérées comme distinctes, et s'excluent l'une et l'autre.D’un côté, la souveraineté fiscale est primordiale pour l’Etat. De l’autre côté, l’arbitre, étant un juge privé, a toujours été soupçonné, à tort ou à raison, de ne pas être assez sensible à l’intérêt public. Cependant, les développements observés sur les dernières décennies ont prouvé que cette incompatibilité entre les deux disciplines n’était pas ou plus le cas.En effet, avec la mondialisation économique, l’enjeu de l’Etat n’est plus comment taxe

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Dalcin, ?verton. "C?rdenas e Jesu?tas na prov?ncia do Paraguai do s?culo XVII : disputa e sobreposi??o de poderes." Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2015. http://tede2.pucrs.br/tede2/handle/tede/5918.

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Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2015-04-17T17:46:45Z No. of bitstreams: 1 467349 - Texto Completo.pdf: 1380139 bytes, checksum: a0f35ff3198d62b3c575ffb10f483c76 (MD5)<br>Made available in DSpace on 2015-04-17T17:46:45Z (GMT). No. of bitstreams: 1 467349 - Texto Completo.pdf: 1380139 bytes, checksum: a0f35ff3198d62b3c575ffb10f483c76 (MD5) Previous issue date: 2015-03-20<br>Conselho Nacional de Pesquisa e Desenvolvimento Cient?fico e Tecnol?gico - CNPq<br>The present investigation aims at analysing the alliance between the State and the Church

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Santibáñez, Farías Jazmina. "Ley modelo de arbitraje comercial internacional y su aplicación en el derecho comparado : ¿qué tan modelo es la ley modelo?" Tesis, Universidad de Chile, 2015. http://www.repositorio.uchile.cl/handle/2250/130230.

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Mial, Fatima. "Fixation des prix de transfert à l'épreuve de la double imposition économique." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1053.

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Avec la mondialisation, les groupes de sociétés ont multiplié les transactions internationales et, de fait, les phénomènes d'optimisation fiscale internationale. La nécessité de fixer des prix de transfert « objectifs » afin de permettre une juste répartition de la manne fiscale entre les États s'est très vite imposée. La remise en cause des prix de transfert conduit à une double imposition économique.Aujourd'hui, le principe de pleine concurrence est la norme internationale utilisée comme norme de référence pour la fixation de prix de transfert « objectifs ». Toutefois, cette norme est perfec

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Мельник, Н. М. "Досудове врегулювання податкових спорів". Master's thesis, Сумський державний університет, 2019. https://essuir.sumdu.edu.ua/handle/123456789/79416.

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Кваліфікаційна робота присвячена дослідженню актуальної проблематики досудового врегулювання податкових спорів, виробленню рекомендацій та практичних положень щодо вдосконалення національного інституту досудового врегулювання податкових спорів, в тому числі шляхом внесення змін до ПК України з метою приведення його норм до вимог європейських стандартів. Автором визначені основні поняття інституту досудового врегулювання податкових спорів; з'ясовано юридичні гарантії захисту прав і законних інтересів платників податків під час досудового вирішення податкових спорів; проаналізовано положення євр

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23

Hörnbäck, Felicia, and Armin Hadzic. "Barnets bästa : En studie om hur domstolen tar hänsyn till barnet som aktör i umgängestvister." Thesis, Linnéuniversitetet, Institutionen för socialt arbete (SA), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-60239.

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The CRC is an ethical foundation documents to strengthen children's position in the family law process and ensure that both the child's needs and rights are met. According to article 12 all children have the right to participate in processes and decisions that affect them, where their opinions should be given weight in accordance to their age and maturity. Even to meet the child's best interests (article 3) should be the main target at each crucial decision on issues affecting children. The definition of the child's best changes in time and place and leads to individual assessments needs to be

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Kessentini, Imed. "La prévention et le règlement non juridictionnel des litiges fiscaux : contribution à l'étude des voies de prévention et règlement non juridictionnel des litiges fiscaux en droit fiscal interne." Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020082.

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Dans le cadre de la recherche perpétuelle du renforcement du consentement à l'impôt et, plus largement de la légitimation de l'action du pouvoir fiscal, les pouvoirs publics ont créé et accumulé divers procédés visant à prévenir et régler amiablement les litiges fiscaux dans l'ordre interne. La présente thèse est consacrée à l'étude du rôle des modes de prévention et de règlement non juridictionnel des litiges dans la démarche des pouvoirs publics tendant à améliorer la situation du contribuable dans ses rapports avec l'administration. Elle vise à démontrer leur contribution dans le processus

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Gomes, Filippo Luciano. "La performance en droit fiscal : un nouveau paradigme (perspectives comparées)." Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020032.

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La réalité économique vécue aujourd’hui, principalement par les pays européens, apporte,en même temps qu’une naturelle préoccupation, un nouvel horizon de pensées, un souffle de nouvelles idées. La pratique a montré qu’une réduction des dépenses publiques n’est pas la solution la plus fiable pour répondre à la crise de la dette publique. La présente thèse se propose de démontrer que l’investissement dans la performance de la perception fiscale peut être une puissante prophylaxie. Au lieu de diminuer les dépenses générées par les plus divers services publics, la meilleure politique à adopter es

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Mickelberg, Michelle Camini. "Transação em matéria tributária: fundamentos para uma regulamentação em âmbito federal." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21691.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-05T11:47:53Z No. of bitstreams: 1 Michelle Camini Mickelberg.pdf: 1458856 bytes, checksum: 95337ba92fbee6a0bab8e23ff718cc3f (MD5)<br>Made available in DSpace on 2018-12-05T11:47:53Z (GMT). No. of bitstreams: 1 Michelle Camini Mickelberg.pdf: 1458856 bytes, checksum: 95337ba92fbee6a0bab8e23ff718cc3f (MD5) Previous issue date: 2018-10-26<br>The research investigates whether the application of the transaction in tax law, understood as one of the possible outcomes of the consensual methods of dispute resolution, is compatible with

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Stilwell, Karen. "Mediation of Canadian Tax Disputes." Thesis, 2014. http://hdl.handle.net/1807/44067.

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This paper evaluates mediation as a potential alternative strategy for resolving Canadian tax disputes with the Canada Revenue Agency (CRA). It examines the current notice of objection procedure for resolving tax disputes and reviews its challenges to achieve timeliness and high quality communication and information exchange with Canadian taxpayers. It examines mediation as an alternative dispute resolution strategy and surveys its potential benefits in the tax context. Drawing upon the experiences of the United States, United Kingdom, and Australia with tax mediation, this paper resurrects th

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Lin, kun-Chen, and 林坤鎮. "A Study of Tax Disputes in Corporate Liquidations." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/93129625049063348141.

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碩士<br>輔仁大學<br>會計學系碩士班<br>95<br>When a corporation is to dissolve, to cancel or discontinue its registration as a judicial entity, except in the case of merger, spin-off or bankruptcy, it must also settle with its creditors and shareholders with respect to their interests and obligations. After such liquidation settlements have been performed in accordance with applicable laws, its status as a judicial person will then terminate. When a corporate is in the process of liquidation, its taxable obligation status does not cease to exist. Its potential tax liabilities may result in such issues as a

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Juan, Yi-Chun, and 阮宜君. "A Study on The Disputes of Security Trading Income Tax Exemptions." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/15976982329454446661.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>93<br>As securities trading gain falls under capital gain, based on a fair taxation principle, taxing capital gain has gradually emerged as a consensus among world countries. The thesis first attempts to examine the taxation principle in the levy of taxes, and the theories behind taxing capital gain, and to sort out the timeline and relevant legal guideline pertaining to the levying or suspending of the securities trading income tax in Taiwan, and understand regulations about the levy of securities trading gain tax in world countries, intended as references for Tai

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Chen, Ching-chung, and 陳敬中. "Practical Disputes over Levying the Special Sales Tax on Real Estates." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/06542280658275524671.

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碩士<br>國立高雄大學<br>法律學系碩士班<br>102<br>In Taiwan, real estate taxes are levied based on the announced values of lands as regularly appraised by governmental agencies, announced current values and appraised current house values. However, these appraised values have always been lower than the real market values, resulting in long-term low real estate taxes actually levied. Compounded by the traditional mindset among Taiwanese people that land means wealth, real estate has been one of the favorite targets for investors. The relatively lower interest rates and excess liquidity in recent years have furt

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HUANG, SHIOU-YI, and 黃修怡. "Study on Disputes over the Individual House and Land Transactions Income Tax." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/7h2hts.

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碩士<br>國立高雄大學<br>法律學系碩士班<br>106<br>Following the global financial meltdown in 2008, countries worldwide began to adopt low interest rates, while two of the world’s biggest economies, the United States and the European Union, also resorted to quantitative easing, generating enormous capital inflows into the market. With low property transaction taxes, Taiwan’s real estate market attracted large speculative funds, resulting in steep hikes in home prices that most salaried families could no longer afford. Taiwan housing justice has become a major public concern in recent years. In order to cease

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SHYU, FEI-RU, and 徐斐如. "Disputes arising from the documents subject to the levy of stamp tax." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/w39m35.

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碩士<br>國立中正大學<br>財經法律學系碩士在職專班<br>107<br>Since the implementation of the Stamp Tax Act in 1934, it has been amended many times. The Legislative Yuan and experts and scholars have repeatedly discussed the retention or abolition of stamp duty, but it has not been conclusive because stamp tax is very important for local finance. However, the taxpayers disputes over the stamp tax collection, such as scope of taxation, tax rate or tax amount, double taxation, and determining taxable documents, must be reviewed by the competent authority. This study aims to discuss the taxpayer’s dispute over Article

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Tsen, A.-Zhu, and 曾阿珠. "A Study on the Disputes of the Personal Income Tax Deductions in R.O.C." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/55793787321907790197.

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LIN, Bow-Chung, and 林寶全. "The Implementation and Practical Disputes of Specifically Selected Goods and Services Tax on Real Estate." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/z9qxe7.

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碩士<br>輔仁大學<br>法律學系碩士在職專班<br>103<br>In order to rein in the housing market, balance domestic social concerns and achieve tax justice, the Specifically Selected Goods and Services Tax Act was promulgated on 4th May, 2011 to levy a tax on short-term transactions of real estate and on certain specifically selected goods and services, and was implemented on 1st June, 2011. There are many doubts and disputes on implementation and audit of short-term speculation of real estate. The contents focused on the implementation and practical disputes, analyzing the effect and influences of Specifically Selec

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Xu, Pian-Yi, and 徐平一. "A study of taxation on non-registered buildings’ ownership transfer – Focusing on deed tax disputes." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/18369175800051278415.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理系碩士在職專班<br>105<br>In accordance with the Civil Code, immovable property is land and things which are constantly affixed thereto. In other words, land and building (in the narrowest sense, a thing which is constantly affixed thereto or called house) are two kinds of immovable properties, each of which has independent nature and independent ownership. In order to ensure one’s property right, the owner of a building, upon completion of its construction, usually applies for the first time registration of ownership, or the so-called preserved registration, of the buildi

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Berger, Robyn Stacey. "Transfer pricing considerations for intra-group services: a study of specific challenges which have caused disputes between taxpayers and tax authorities from a transfer pricing and international tax perspective." Thesis, 2016. http://hdl.handle.net/10539/19406.

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Deng, Po-Tsung, and 鄧博聰. "A Study of Effectiveness for Meeting to Resolve Disputes in Taxation Case in Profit-seeking Enterprise Income Tax and Administrative Contract." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/07631095235269235116.

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碩士<br>逢甲大學<br>財稅所<br>99<br>During the assessment period of revenue, the revenue service office may always need to verify the relevant incomes and loss of cost through audit. After the audit of incomes and loss of cost, the undertaker of revenue service office may hold a meeting to resolve disputes in taxation case in order to understand relevant trading facts and regulations. The purpose of meeting held by the revenue service office is to understand the legal rules of each other, solicit the tax liability and smooth the quantity of administrative litigation after the meeting between the undert

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Liu, Jia-ming, and 劉佳銘. "Research on the Greenhouse Gas Mitigation Act in the Perspective of Climate Change - Discussion on the Carbon Tax Disputes of Central and Local Governments in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/859d3g.

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碩士<br>逢甲大學<br>財經法律研究所<br>103<br>The climate change has posed a great danger to the human beings and species in the world. Thus, climate change has become an ever more important issue in the world since the first "United Nation Conference on the Human Environment" was set up in 1972. The United Nations through the "United Nations Framework convention on climate change" in 1992 and the "Kyoto Protocol" in 1997 in response to the impact of global climate change. The promotion of relevant policies and regulations in Taiwan resulted from climate change and international trends. Furthermore, the "En

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Nekovář, Jiří. "Trendy úpravy převodních cen ve vybraných zemích Evropy a jejich aplikace v České republice." Doctoral thesis, 2018. http://www.nusl.cz/ntk/nusl-373098.

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/ Résumé / Zusammenfassung Transfer pricing is currently a very relevant topic. Tax administrations are focusing on unveiling and penalizing tax evasion and in author's opinion also on prevention and reduction of tax optimization using intragroup transactions with price designed to minimize taxation. The volume of tax base and tax adjustments by tax administrations multiplied in recent years without significant changes in relevant legislation and that raises a question whether this change is not contrary to the principle of legality use of powers conferred by public law. This thesis analyzes r

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Tseng, Yu-Luen, and 曾于倫. "A Study On Tax Dispute of Taiwan’s Cooperatives." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/uru5dy.

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碩士<br>逢甲大學<br>合作經濟學系<br>102<br>Today, democratic rule of law, the existence of the people and the government rights and obligations between the tax levied in accordance with the law, this truth is no exception in the cooperatives, while tax on business cooperation is very important. However, investigate the cause of tax issues on cooperation has always been the lack of a systematic order, under the legislation is not active and not rigorous in the case of legislators or the executive branch, often make the taxpayer in the Constitution, Law and Treasury regulations rent between legal interpreta

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MING, HSU SHU, and 徐淑敏. "A Case Study of Value-added Tax Dispute." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/47348598337614762034.

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碩士<br>國立臺灣科技大學<br>管理研究所<br>104<br>Recently, due to rapid development in business activity, competition in the markets, and further pursuit for profits, the transaction and management model were forced for improvements on continues creativity. Such result had complicated the trading methodology, including logistics, cash flows, receipt flows, and other law issues related with the transaction participants. The case is about value-added tax dispute between a well-known foreign chained clothes corporation with its cooperated retailer stores. Because the corporation formed its own type of unprecede

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Chiang, Hsi-Kuang, and 江錫光. "A Study on the Dispute of Research and Development Tax Credit." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/02274075619010611244.

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碩士<br>逢甲大學<br>會計與財稅所<br>91<br>Abstract Economic theory emphasizes the accumulation of R&D in explaining economic growth. In Order to encourage the private firms to expend more on research and development (R&D) and to create more benefit for the public, the governments offer tax credit incentive on R&D expenditure in many countries. The divergence between private and social rates of return to R&D expenditure by private firms provides one of the main justifications for government subsidies to R&D. It is eighteen years since our government offered tax credit incentive on R&D in 1985. And it has

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CHANG, CHIN-NAN, and 張金男. "The Comparison Between Tax Dispute Administrative Remedy Practices Across Taiwan Strait." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/79028415427293297371.

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碩士<br>中原大學<br>會計研究所<br>89<br>Tax Dispute Administrative Remedy System is one of the critical legal systems for a modem country. Behind its formation and development is a long history of evolution. The Tax Dispute Administrative Remedy System defined under the laws of Mainland China, and that of Taiwan are far different owing to difference in political, cultural and other areas, segregation in geographical area and information communications. Consequently tax-payers across Taiwan Strait are unlikely to be able to attain any timely administrative remedy for their own security while encountering

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Hua, Liao-Guei, and 廖桂華. "The Research of Life Insurance Payments Levied on Inheritance and Gift tax Dispute." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/z78fcy.

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Wu, Jung-Hwa, and 吳榮華. "A Study on the Dispute of Research and Development Tax Credit in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/72244792997170953984.

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碩士<br>輔仁大學<br>會計學系碩士班<br>94<br>Abstract: It has been a controversial issue for the government and firms when applying for the Regulations Governing Application of the R&D Investment Tax Credits. Taxpayers usually appeal to the administrative court. Social costs are thereby increased, due to the fact that the gap between both sides has been quite large. This study is aimed at understanding the perceptions of the firms as well as the public sector by analyzing the disputes ruled by the administrative courts and surveying opinions via questionnaires. It also explores the possibility to improve t

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Froneman, Wilco Du Plessis. "An assessment of the mutual agreement procedure as an international tax treaty dispute resolution remedy." Thesis, 2014. http://hdl.handle.net/10210/12304.

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M.Com. (South African and International Taxation)<br>International tax treaties are unique bilateral negotiations effectively breaking down the barriers of international trade while aiming to eliminate double taxation and prevent fiscal evasion. The implementation of these negotiated tax treaties is a matter of domestic law, once concluded a contracting state is free to use domestic legislation to tax the income allocated through the these tax treaties. There is however, no external enforcement of these agreements and as a result disputes occur. The remedy proposed by both the OECD MTC and the

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Wamg, Chien-Kuo, and 王建國. "The Research On Taxation And Dispute Of Profit-Seeking Enterprise Income Tax Of Republic Of China." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/61127129636406545385.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>90<br>It has been more then 50years (1951-2002) since our government implemented the declaration, examination and taxation system of Profit-Seeking Enterprise Income Tax. According to the current regulations, the Kinds of the D&E of the tax system can be approximately divided into Expanded Paper Review, Paper Review, ratifying after auditing and so on. However, after the Taxation Office has ratified the case, there are still disputes and remedy-seeking cases happening one after another. Especially in the process of examination, one can easily notice most disputes ha

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Chien, Su-Chen, and 簡素貞. "A Study on the Dispute of Input Tax Deduction Filed by the Business Entity with False Invoice." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/50493439820974747736.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>92<br>Since our country implemented the value-added tax, the business tax has grown year by year and become one of the important government financial revenue。However, evading tax payment is abnormally raising ,the amount of input tax has been falsely reported in various way。In the case the tax authority discover this illegality and charge a penalty, the business entity may protest and summit a tax administrative remedy，which has been the primary dispute on business tax. The motive of the this research is therefore to inquired what is the root cause of the disputes a

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詹皓傑. "Dispute of Amortization for Intangible Assets in accordance with the Income Tax Act─Taking Goodwill for Example." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/re63b9.

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Msiza, Vusumuzi Frank. "SARS' powers with regard to tax clearance certificates." Diss., 2017. http://hdl.handle.net/10500/23808.

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The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial measures and procedures available to the aggrieved taxpayer in order to protect the right of taxpayers to fair administrative action in their dealings with SARS. Previously, a tax clearance certificate was not issued in terms of any statute or provision of any Tax Act. However, since the introduction of the Tax Administration Act, as amended (TAA), the issuing of the tax clea

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