Search Results - subject_exact:"Tax court"

Direct taxes litigation management and alternate dispute resolution

De, Supriyo - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014314697

Tax dispute settlement mediation arrangements in the future tax court

Afiyati, Ruwaidah; Sudarsono; Negara, Tunggul Anshari Setia - In: International Journal of Research in Business and … 11 (2022) 5, pp. 503-511

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013419371

Aggrieved taxpayers versus tax authorities

Matsuda, Naoki - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015432841

Plea for the reinstatement of a key internal revenue code : the home office deduction

Banatte, Jean-Marie; Lewis, Thomas; Chen, Jim - In: Journal of international business and economics : JIBE 23 (2023) 3, pp. 17-23

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056319

Der Bundesfinanzhof : Deutschlands höchstes Steuergericht

Deutschland / Bundesfinanzhof - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012627478

How Will the Court Decide? - Tax Experts’ Versus Laymen's Predictions

Blaufus, Kay - 2015

We conduct a survey of German tax professionals (tax advisors and revenue agents) and laymen to examine whether tax experts more accurately forecast the outcomes of five real cases from the German Federal Fiscal Court. With an average of 2.39 correct predictions among experts and an average of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013013639

An empirical assessment of employee vs independent contractor status in taxation and the effects of judges’ gender, political affiliation, and industry on those decisions

Englebrecht, Ted D.; Dowis, W. Brian - In: Advances in accounting behavioral research 21 (2019), pp. 20-45

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011954113

Portugal: Eighth and Ninth Reviews Under the Extended Arrangement and Request for Waivers of Applicability of End-September Performance Criteria

International Monetary Fund (IMF); International … - 2013

This paper discusses Portugalâ€™s Eighth and Ninth Reviews Under the Extended Arrangement and Request for Waivers of Applicability of end-September Performance Criteria (PC). Program implementation has remained broadly on track, in spite of a political crisis and significant legal...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011243135

An empirical assist to determine whether an activity is engaged in for a profit

Englebrecht, Ted D.; Dowis, W. Brian; Cox, Justin S. - In: The journal of applied business research 33 (2017) 4, pp. 775-790

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011746677

Portugal; First Review Under the Extended Arrangement

International Monetary Fund (IMF); International … - 2011

Macroeconomic imbalances are large, and structural problems are deep-rooted in Portugal. The new governmentâ€™s strong commitment to program implementation is encouraging. Fiscal performance so far demonstrates the need to refocus the fiscal strategy on strong expenditure control, as...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011242479

How will the court decide? : tax experts’ versus laymen's predictions

Blaufus, Kay; Bob, Jonathan; Lorenz, Daniela; Trinks, … - In: European accounting review 25 (2016) 4, pp. 771-792

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011610146

10 Jahre Deutscher Finanzgerichtstag - Für ein besseres Steuerrecht : Steuergerechtigkeit und Effektivität ; [10. und 11. Deutscher Finanzgerichtstag 2013/2014]

Brandt, Jürgen (contributor) - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011290099

Verfahren vor den Finanzgerichten (FGO)

Andres, Joerg - In: Steuerrecht : Grundlagen und Anwendungsfälle aus der …, (pp. 425-439). 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010231637

Schätzung von Besteuerungsgrundlagen : Besteuerungsverfahren, Finanzgerichtliches Verfahren, Steuerstrafverfahren

Höft, Roland; Danelsing, Walter; Grams, Harald - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010218533

The role of the expert witness in accounting fraud cases

Sanchez, Maria H.; Zhang, Shirley Wei - In: Global journal of business research : GJBR 6 (2012) 3, pp. 103-111

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009389873

Nalogovye spory: opyt Rossii i drugich stran : po materialam III Meždunarodnoj naučno-praktičeskoj konferencii, 13 - 14 nojabrja 2009 g., Moskva

Pepeljaev, Sergej G. (contributor) - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008938379

Die Eingliederung des Unabhängigen Finanzsenats in das Verwaltungsgericht des Bundes

Lang, Michael - In: Generationenwechsel : steuerliche, …, (pp. 119-129). 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003734069

Introduction to comparative tax law

Sacchetto, Claudio (ed.) - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003734852

5 Jahre Deutscher Finanzgerichtstag

Brandt, Jürgen (contributor) - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003689118

The use of juridical comparison in jurisdictional practice with particular reference to fiscal courts of law

Carrer, Matteo; Comi, Emanuele; Lorenzetti, Anna - In: Introduction to comparative tax law, (pp. 119-138). 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003890913

Un' analisi economica del contenzioso tributario

Giardina, Emilio - In: Scritti scelti (1960 - 2007), (pp. 172-199). 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003988495

Zur bilanzrechtlichen Beurteilung eines Schuldverschreibungsdisagios

Moxter, Adolf; Eibelshäuser, Manfred - In: Steuerbelastung - Steuerwirkung - Steuergestaltung : …, (pp. 331-344). 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003592226

Investitionsentscheidung "Finanzgerichtsverfahren" : Ermittlung und Quantifizierung entscheidungsrelevanter Daten

Thönnes, Marco - 2005

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003064809

Steuerarchiv : Veranlagungen

Düsseldorf : IDW-Verl. - 2001 - 2002; 2003=1998/2002(2004) - 2006=2001/05(2006); …

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001640293

Der unabhängige Finanzsenat : Organisation und Verfahren

Brunner, Elisabeth; Pavlik, Wolfgang - 2004

Die Errichtung des Unabhängigen Finanzsenates brachte umfangreiche Neuerungen im steuerlichen Rechtsmittelverfahren mit sich. Diese Änderungen, also das Verfahren vor dem Unabhängigen Finanzsenat, werden in übersichtlicher und praxisnaher Form dargestellt, ebenso die Organisationsstruktur...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001782378