نتایج جستجو برای: tax dispute resolution boards
تعداد نتایج: 330075 فیلتر نتایج به سال:
Italy aims to reduce the length of civil trials. In 2021 government has appointed Commissione Luiso, which -with regard out-of-court methods dispute resolution- recommends tax incentives, increase matters subject mandatory mediation, enhancement court-appointed-mediation, clarification mediation proceeding requirements make it more effective, involvement public administration, quality training.
Digitalization of International Tax Dispute Resolution: Reflection in Light of the Covid-19 Pandemic
The mutual agreement procedure (MAP) has long been criticized. From the perspective of transaction cost theory, deficiencies mechanism primarily reflect three types costs: agency cost, bargaining and administrative all which can be economized via digitalization international tax dispute resolution (ITDR) processes. impetus for development digital ITDR becomes more prominent considering current ...
Efficient and equitable dispute resolution is key to avoiding systemic disturbance in the use and valorization of top level domain names (TLDs). Such dispute resolution is also important given the increasing number of clashes between TLD providers and managers and between trademark owners and generic (gTLD)-related registrants. ICANN policies/rules form the basis of gTLD-related second level do...
Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...
bottleneck in state courts and consequence resulting form it and the advantages which the disputes settlement has outside the court for governments and especially the parties to dispute led to increasing promotion of arbitration and use of new method of dispute settlement which are described as “alternative dispute resolution” (adr) are described. meanwhile, many of this method settle the dispu...
According to Aristotle, man is a “zoon politicon" meaning that humans essentially always want interact in society. However, this view different from Thomas Hobbes who mentioned human nature, namely "homo momini lupus", are wolves other humans. Man's desire meet his needs often causes problems. The process of solving legal problems Indonesia can be classified into two categories: litigation or n...
Abstract This article analyses the ICJ, one of most eminent actors international legal regime, as an actor tax regime. So far, ICJ’s role in dispute resolution has been a blind spot literature. The descriptive part this first discusses case law PCIJ and ICJ that considers – albeit incidentally questions taxation. These tax-related cases are categorized (i) ‘wrongful taxation’ constituting subje...
The dispute resolution mechanism in the World Trade Organization is a way of leveraging in the political and economic relationships. Countries’ legal knowledge plays a substantial role on disputes’ initiation and continuation. This study assesses the effect of previous WTO disputes on the hazard rate of attendance in a new one, using survival analysis. Our dataset encompasses 427 disputes from ...
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