The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation. While several treaties currently minimise the ri...
This study surveys the opinion of a wide segment of Turkish society on the ethics of tax evasion. The survey instrument includes 18 statements used to justify tax evasion in the past. The research also finds that some reasons to justify tax evasion p...
Peru’s tax dispute system—administrative claim, Tax Court appeal, and contentious-administrative review—has increasingly migrated toward electronic files, e-invoicing, interoperable databases, and data-driven oversight. This article...
There have been multiple examples in recent years of nationalisation being used as a strategy for protecting the functions of failing public service providers. In the UK, at present, there is a demand for the nationalisation of Thames Water, which su...