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Journal articles on the topic 'Tax disputes'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 May 2022

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1

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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2

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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9

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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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 (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 r

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Golts, Edgars. "TYPES OF TAX DISPUTES." Administrative and Criminal Justice 2, no. 79 (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

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Oliver, J. David B. "Resolving International Tax Disputes." Intertax 31, Issue 10 (2003): 313. http://dx.doi.org/10.54648/taxi2003062.

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14

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 bor

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15

Cowan, Mark J. "Anatomy of a State/Tribal Tax Dispute: Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel Tax." ATA Journal of Legal Tax Research 8, no. 1 (2010): 1–17. http://dx.doi.org/10.2308/jltr.2010.8.1.1.

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ABSTRACT: The law regarding state taxation in Indian country is one of the last bastions of legal formalism in tax law jurisprudence. The ability of a state to tax in Indian country turns on the legal incidence of the tax: in general, a tax on the tribe or tribal members is not allowed; a tax on nonmembers doing business with the tribes or tribal members is allowed. In a world where legal formalism governs and there is no overarching mechanism for reconciling the competing interests of state and tribal governments, state/tribal tax disputes can quickly become contentious. A recent battle betwe

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Salehifar, Alireza. "Rethinking the Role of Arbitration in International Tax Treaties." Journal of International Arbitration 37, Issue 1 (2020): 87–130. http://dx.doi.org/10.54648/joia2020004.

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The dispute resolution system of Double Tax Agreements (DTAs) has been a major focus for both tax authorities and researchers around the world. For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operation and Development on Income and on Capital (‘OECD Model Tax Convention’), and Article 25 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (‘UN Model Tax Convention’) had relied on a negotiation-based Mutual Agreement Procedure (MAP) as the only mechanism for the resolution of disputes arising from a tax t

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Nikolaou, Polyvios. "Mandatory Binding Arbitration: Avoiding Stalemates Over the Tax Chessboard." Intertax 49, Issue 12 (2021): 974–85. http://dx.doi.org/10.54648/taxi2021099.

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The resolution of tax treaty disputes under the Mutual Agreement Procedure (MAP) mechanism is inherently problematic. This article examines how the introduction of final-offer arbitration (FOA) can improve dispute resolution using a game-theoretical approach. It will be argued that arbitration introduces an element of finality that was demonstrably absent in the MAP while also contributing to the speedier resolution of disputes which is beneficial to all international stakeholders. After demonstrating the advantages of arbitration, the paper considers how its institutional design can be optimi

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18

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 th

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Byness, Aschalew Ashagre. "A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries." Mizan Law Review 13, no. 3 (2019): 495–514. http://dx.doi.org/10.4314/mlr.v13i3.7.

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Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization. DTTs are signed between two countries to allocate tax jurisdiction between them and to avoid tax disputes between the taxpayer and the country concerned. Nonetheless, tax disputes crop up since such treaties may be open to interpretation at the time of implementation. Hence, DTTs contain tax dispute resolution mechanism. The widely recognized dispute resolution mechanisms are the mu

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20

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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21

Serrano, Fernando, Edoardo Traversa, Sophia Piotrowski, et al. "Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation." Intertax 47, Issue 8/9 (2019): 678–92. http://dx.doi.org/10.54648/taxi2019068.

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The European Union Tax Dispute Resolution Directive 2017/1852 requires Member States to introduce mandatory arbitration for tax treaty disputes. In addition to the standard arbitration procedure laid down in the directive, Member States may also provide for dispute resolution by a Standing Committee. This contribution presents proposals for the implementation of such a Standing Committee.

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22

Sa'adah, Nabitatus. "Mekanisme Penyelesaian Sengketa Pajak dalam Sistem Peradilan di Indonesia." Administrative Law and Governance Journal 2, no. 1 (2019): 19–33. http://dx.doi.org/10.14710/alj.v2i1.19-33.

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AbstractThis study aims to determine the mechanism of tax dispute resolution in the justice system in Indonesia, specifically knowing the mechanism of tax dispute resolution and the characteristics of tax dispute resolution if juxtaposed with the justice system in Indonesia. The research method used is normative legal research that uses laws and regulations (positive law). The results show that tax disputes in Indonesia, especially disputes over tax assessment letters, can be resolved through dispute resolution efforts in the executive domain, namely objection efforts which are one form of dis

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23

Monsenego, Jérôme. "Does the Achmea Case Prevent the Resolution of Tax Treaty Disputes through Arbitration?" Intertax 47, Issue 8/9 (2019): 725–36. http://dx.doi.org/10.54648/taxi2019071.

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In this article the author investigates whether, and if so to what extent, the Achmea case may have an impact on the resolution of disputes involving tax treaties through arbitration. It is concluded that both tax treaty arbitration under Article 25(5) of the 2017 OECD Model and the dispute resolution mechanisms included in the Dispute Resolution Directive are compatible with the Achmea case.

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Smith, Kent W., and Loretta J. Stalans. "Negotiating Strategies for Tax Disputes: Preferences of Taxpayers and Auditors." Law & Social Inquiry 19, no. 02 (1994): 337–68. http://dx.doi.org/10.1111/j.1747-4469.1994.tb00762.x.

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Disputes between officials and citizens during tax enforcement differ from most civil disputes between citizens in several ways: They are initiated when the officiat claims the citizen has not followed the law; they are fundumentally about the cowect interpretation of the law; and the official has the formal power to end the dispute within the enforcement arena by making a decision that is legally binding on the citizen. Using data from pre-audit interviews with taxpayers and state tax auditors, we explore how these characteristics of tax disputes, the roles of the parties, citizens' perceptio

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Ochirjantsan, Chuluuntsetseg. "행정상의 분쟁에서 재판외분쟁해결제도(ADR)를 채택할 기회". Northeast Asian law journal 10, № 1 (2016): 501–20. http://dx.doi.org/10.19035/nal.2016.10.1.19.

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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 (2018): 154. http://dx.doi.org/10.15742/ilrev.v8n2.486.

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Abazaid, Walaa. "Zakat and taxes in the Kingdom of Saudi Arabia." Al-Rashad Journal of Islamic Finance 1, no. 2 (2021): 50–89. http://dx.doi.org/10.46722/ajif.1.2.21d.

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Within the framework of Vision 2030, the Kingdom of Saudi Arabia strives to achieve good national income through an effective tax system. This tax system in the Kingdom of Saudi Arabia encompasses taxes that are inflicted by the government and zakat imposed by Islamic law. The tax and zakat system in the Kingdom of Saudi Arabia is supervised by the General Authority for Zakat and Income and operates under the authority of the Ministry of Finance, but the authorities responsible for looking into tax disputes still confront problems and difficulties during the performance of their work, especial

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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 (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 (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 (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 (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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Sujadi, Suparjo. "STATUS TANDA PEMBAYARAN PAJAK HASIL BUMI (REFLEKSI KETIDAKHARMONISAN SISTEM RECHT KADASTER DAN FISCAAL KADASTER MEMBERlKAN KEADILAN)." Jurnal Hukum & Pembangunan 38, no. 2 (2008): 277. http://dx.doi.org/10.21143/jhp.vol38.no2.172.

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AbstrakThis article engages Indonesian land and fiscal cadastre disharmony togiving legal certainty and land title security. The issue itself does not freefrom historical background regarding both land tax and land registrationsystem which has applied until recent time. Many land disputes such asMeruya Jakarta Bara!, Polonia Airport Medan land disputes are embarkedconcerning prior land tax evidence's which then has not accommodate byland registration. More factors that has been made become worse byberaucracy practice and the haves group whom have more power and accessto reach winning in many l

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Sa'adah, Nabitatus. "Tinjauan Terhadap Penyelesaian Sengketa Pajak Melalui Lembaga Keberatan." Administrative Law and Governance Journal 1, no. 3 (2018): 268–79. http://dx.doi.org/10.14710/alj.v1i3.268-279.

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AbstractThis study aims to determine the review of tax dispute resolution through objection agencies. The method used in this study is normative legal research. The results of the study point out that First, the position of the tax objection institution, including one form of administrative effort, is recognized as being in the positive law of Indonesia, specifically to resolve an administrative dispute. Second, the position of the objection institution, on the one hand, is intended to accelerate the settlement of tax disputes, but on the other hand, has a weakness related to the objectivity o

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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 pec

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Arzumanova, L. L. "Mediation as an alternative form of pre-trial settlement of a tax dispute: doctrinal approaches and law enforcement practice." Law Enforcement Review 5, no. 3 (2021): 156–66. http://dx.doi.org/10.52468/2542-1514.2021.5(2).156-166.

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The subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer. The settlement of tax disputes is quite understandable, since this mechanism allows to keep an economic entity on the market, on the one hand, and to replenish the state budget on the other.The purpose of the article is to confirm or disprove hypothesis that the current mechanism of pre-trial settlement of disputes established in the Russian Tax Code does not correspond to the techniques of the

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FOMINA, Olena, and Iryna SHUSHAKOVA. "FORENSIC ECONOMIC EXAMINATION OF TRANSFER PRICING." Economy of Ukraine 2021, no. 10 (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. Administra

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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.

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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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Izmalkov, Alexandr V., Alexander A. Kuznetsov, Pavel A. Kuznetsov, and Ella Y. Kuzmenko. "Law enforcement practice of judicial authorities on tax disputes." Current Issues of the State and Law, no. 19 (2021): 550–63. http://dx.doi.org/10.20310/2587-9340-2021-5-19-550-563.

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We analyze the law enforcement practice of judicial authorities on taxes and fees, since the Tax Code of the Russian Federation is a rather controversial regulatory legal act. Tax disputes arise both at the initiative of tax authorities and at the initiative of taxpayers. Purpose: to determine the main directions of law enforcement practice of courts in tax disputes. We use general scientific and specially legal methods as research methods. The focus is on the method of analysis. In the course of the research, we analyze the con-sideration of cases by judicial authorities on tax disputes, thei

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Galyukshova, Tamara. "THE ARGUMENTS IN TAX DISPUTES ON VAT." Science of the Person: Humanitarian Researches 23, no. 1 (2016): 225–33. http://dx.doi.org/10.17238/issn1998-5320.2016.23.225.

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Striiashko, H. M., and A. A. Popova. "REVENUE AGENTS AS PARTICIPANTS OF TAX DISPUTES." Law Bulletin 1, no. 11 (2019): 99–106. http://dx.doi.org/10.32850/2414-4207.2019.11-1.12.

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LIUTIKOV, P. S., M. O. LIUTIKOVA, and O. Y. BUCHYNSKYI. "CLASSIFICATION OF TAX DISPUTES: LEGAL-THEORETICAL PECULIARITIES." Law and Society 5, no. 1 (2019): 182–92. http://dx.doi.org/10.32842/2078-3736-2019-5-1-30.

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Smychok, Yе M. "Static judicial doctrines from solution tax disputes." Legal position, no. 1 (2021): 108–12. http://dx.doi.org/10.32836/2521-6473.2021-1.20.

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KORDZADZE, Marine. "PECULIARITIES OF DISCUSSING TAX DISPUTES IN COURT." Journal of Public Administration, Finance and Law, no. 19 (2021): 153–65. http://dx.doi.org/10.47743/jopafl-2021-19-12.

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Piotrowski, Sophia. "A BIT Too Much: Or How Best to Resolve Tax Treaty Disputes?" Intertax 44, Issue 5 (2016): 348–59. http://dx.doi.org/10.54648/taxi2016028.

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State to state disputes under tax treaties are increasingly open for mandatory arbitration when intergovernmental negotiations do not reach a timely agreement. The present contribution seeks to understand this procedure. It also examines what institutional architecture ensures the best resolution of such disputes. It argues that the current mechanism works fairly well and that, while some incremental improvements seem warranted, arbitration clauses should be adopted more widely in tax treaties concluded by industrialized countries and countries with emerging economies. It then proposes a more

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Malamis, Spyridon E. "The Future of OECD Tax Arbitration: The Relevance of Investment Treaty and WTO Dispute Settlement Practice in Promoting a Gradual Evolution of the International Tax Dispute Resolution System." Intertax 48, Issue 11 (2020): 966–82. http://dx.doi.org/10.54648/taxi2020099.

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Unlike the decisive steps that have been made in the international investment and trade regime to promote efficient resolution of pending disputes, in the international tax field, the conventional tax dispute resolution system of state negotiations has vastly remained unchanged ever since its establishment in the beginning of the twentieth century despite the heavy criticism against it by the international business and tax community. Nevertheless, after the introduction of the Anti-Base Erosion and Profit Shifting (BEPS) Project and the recent discussion for the implementation of the Global An

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Mohi Uddin, Mohammed, and Paul S. Caselton. "Case Law Note: Tax Treaty Exemption Benefits for Students, Trainees, Scholars, and Teachers: An Analysis." Intertax 49, Issue 10 (2021): 848–52. http://dx.doi.org/10.54648/taxi2021082.

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Tax treaties signed between the United States of America and other countries do not define various terms used in the treaties. Absences of such definitions contribute to creating disputes between tax payers and the Internal Revenue Service (IRS). Some of those disputes end up in tax courts. This article critically analyses various income tax exemption benefits available to nonresident alien students, scholars, trainees, and teachers in light of select income tax treaties/conventions. We also evaluate select tax court precedents interpreting various tax treaty benefits and the terms used in the

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Protto, Carlos. "Mutual Agreement Procedures in Tax Treaties: Problems and Needs in Developing Countries and Countries in Transition." Intertax 42, Issue 3 (2014): 176–78. http://dx.doi.org/10.54648/taxi2014020.

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Mutual agreement procedure is a key tool that need to be strengthened in order to reduce unresolved treaty-related disputes, while providing certainty and predictability for business. Competent authorities need to improve the effectiveness of this mechanism, facing many obstacles that prevent them from solving disputes in due time. This article describes some problems that, additionally, competent authorities in developing countries have to address to perform their function, particularly those related to the organization itself, which may prevent them from considering arbitration as an alterna

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Feldek, Michael. "Anatocism in the Czech Tax Law." Financial Law Review, no. 25 (1) (March 31, 2022): 179–86. http://dx.doi.org/10.4467/22996834flr.22.011.15661.

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The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order. The aim of this paper is to assess the outcome of the above-mentioned disputes and to determine whether the current legislation still allows taking interest on interest in tax law. Author draws conclusions mainly from case law of the Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.

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