Tax Dispute Settlement Procedures In Tanzania
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Tax Dispute Settlement Procedures In Tanzania
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Author : Francis Mbago
language : en
Publisher:
Release Date : 2018-08-28
Tax Dispute Settlement Procedures In Tanzania written by Francis Mbago and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-28 with categories.
Essay from the year 2018 in the subject Law - Miscellaneous, course: LLB, language: English, abstract: Tax dispute implies the general conflict or disagreement between tax authority and tax payer arising from the decision of commissioner general. Such disagreement is normally caused by either poor interpretation of statutes or tax avoidance. Tax Payment is a mandatory requirement for every person who has income derived either from employment, business or investment in the year of income as provided under section 4 of Income Tax Act In a general sense, a tax is any contribution imposed by the government upon individuals, for the use and service of the state, whether under the name of toll, tribute, tallage, gabel, impost, duty, or other name. The discussion on Tax Dispute Mechanism is important phenomena following the fact that its implications amounts to costly outcome financially especially to tax payers and the government as well. Such discussion is even more relevant now given the fact that the current government focuses much on tax collection having zero tolerance on non-compliance with tax laws This presents is categorized into six main parts, where part of this of work introduces the concept of tax, its legal justification, legality and the relevancy of taxation. Part two discusses the general context of Tax Dispute Mechanism, legality and fairness principle with regards to the Tax Statutes. Parts three ponders on the procedures on Tax Dispute. Part four details the procedures of institution of appeal to the Board, whereas part five details procedures of institution appeal to the Tribunal and Finally Part Six concludes the work. Tax collection is mandated to TRA and its implementation lies on various tax officers and commissioners. Tax decisions in Tanzania are in the legal capacity of the Commissioner General of TRA. The knowledge of Tax Dispute Settlement is an important phenomenon to both tax authority and tax payers as it fosters efficiency in Tax Admini
Dispute Resolution Under Tax Treaties
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Author : Zvi Daniel Altman
language : en
Publisher: IBFD
Release Date : 2005
Dispute Resolution Under Tax Treaties written by Zvi Daniel Altman and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Arbitration and award, International categories.
As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope. This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.
Alternative Dispute Resolution In Tanzania
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Author : Mashamba, Clement J.
language : en
Publisher: Mkuki na Nyota Publishers
Release Date : 2014-09-01
Alternative Dispute Resolution In Tanzania written by Mashamba, Clement J. and has been published by Mkuki na Nyota Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-01 with Law categories.
Today, Alternative Dispute Resolution (ADR) has gained international recognition and is widely used to complement the conventional methods of resolving disputes through courts of law. ADR simply entails all modes of dispute settlement/resolution other than the traditional approaches of dispute settlement through courts of law. Mainly, these modes are: negotiation, mediation, [re]conciliation, and arbitration. The modern ADR movement began in the United States as a result of two main concerns for reforming the American justice system: the need for better-quality processes and outcomes in the judicial system; and the need for efficiency of justice. ADR was transplanted into the African legal systems in the 1980s and 1990s as a result of the liberalization of the African economies, which was accompanied by such conditionalities as reform of the justice and legal sectors, under the Structural Adjustment Programmes. However, most of the methods of ADR that are promoted for inclusion in African justice systems are similar to pre-colonial African dispute settlement mechanisms that encouraged restoration of harmony and social bonds in the justice system. In Tanzania ADR was introduced in 1994 through Government Notice No. 422, which amended the First Schedule to the Civil Procedure Code Act (1966), and it is now an inherent component of the country's legal system. In recognition of its importance in civil litigation in Tanzania, ADR has been made a compulsory subject in higher learning/training institutions for lawyers. This handbook provides theories, principles, examples of practice, and materials relating to ADR in Tanzania and is therefore an essential resource for practicing lawyers as well as law students with an interest in Tanzania. It also contains additional information on evolving standards in international commercial arbitration, which are very useful to legal practitioners and law students.
Tax Dispute Resolution
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Author :
language : en
Publisher:
Release Date : 2015
Tax Dispute Resolution written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Dispute resolution (Law) categories.
International Tax Disputes Settlement
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Author : Marina Lombardo
language : en
Publisher: EGEA spa
Release Date : 2012-01-05T00:00:00+01:00
International Tax Disputes Settlement written by Marina Lombardo and has been published by EGEA spa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-05T00:00:00+01:00 with Business & Economics categories.
As global trade and investments increase, local governments have been more and more often involved in international disputes on tax matters which, if left unresolved, can result in unrelieved double taxation. This would eventually present an unwanted obstacle to the free flow of goods, capitals and services. The international law has developed several proceedings to deal with cross-border disputes, aiming at resolving them both before they start and after they arise. An effective and coordinated approach to international tax disputes implies, amongst other things, that the mechanisms developed by international law should be regarded as a valuable experience to implement similar techniques, properly adjusted, to resolve tax conflicts and ensure the avoidance of double taxation through an appropriate application and interpretation of tax conventions. In this sense, the present work presents findings on tax dispute resolution methods from an international and comparative perspective, emphasizing that a cooperative approach serves objectives that cannon be attained by a single actor.
Tax Dispute Settlement Procedures In Tanzania
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Author : Francis Mbago
language : en
Publisher: GRIN Verlag
Release Date : 2018-08-31
Tax Dispute Settlement Procedures In Tanzania written by Francis Mbago and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-31 with Law categories.
Essay from the year 2018 in the subject Law - Miscellaneous, , course: LLB, language: English, abstract: Tax dispute implies the general conflict or disagreement between tax authority and tax payer arising from the decision of commissioner general. Such disagreement is normally caused by either poor interpretation of statutes or tax avoidance. Tax Payment is a mandatory requirement for every person who has income derived either from employment, business or investment in the year of income as provided under section 4 of Income Tax Act In a general sense, a tax is any contribution imposed by the government upon individuals, for the use and service of the state, whether under the name of toll, tribute, tallage, gabel, impost, duty, or other name. The discussion on Tax Dispute Mechanism is important phenomena following the fact that its implications amounts to costly outcome financially especially to tax payers and the government as well. Such discussion is even more relevant now given the fact that the current government focuses much on tax collection having zero tolerance on non-compliance with tax laws This presents is categorized into six main parts, where part of this of work introduces the concept of tax, its legal justification, legality and the relevancy of taxation. Part two discusses the general context of Tax Dispute Mechanism, legality and fairness principle with regards to the Tax Statutes. Parts three ponders on the procedures on Tax Dispute. Part four details the procedures of institution of appeal to the Board, whereas part five details procedures of institution appeal to the Tribunal and Finally Part Six concludes the work. Tax collection is mandated to TRA and its implementation lies on various tax officers and commissioners. Tax decisions in Tanzania are in the legal capacity of the Commissioner General of TRA. The knowledge of Tax Dispute Settlement is an important phenomenon to both tax authority and tax payers as it fosters efficiency in Tax Administration. With that view these presents intends to discuss tax disputes mechanisms in Tanzania with the precise intent of ushering knowledge of procedures with regards to tax dispute settlement mechanism.
Resolving Land Disputes Through Alternative Dispute Resolution Adr An Overview Of Tanzania S Legal Framework
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Author : Burhani Kishenyi
language : en
Publisher: Grin Publishing
Release Date : 2017-05-30
Resolving Land Disputes Through Alternative Dispute Resolution Adr An Overview Of Tanzania S Legal Framework written by Burhani Kishenyi and has been published by Grin Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-30 with categories.
Master's Thesis from the year 2017 in the subject Law - Comparative Legal Systems, Comparative Law, course: Master of Laws in Mediation and Arbitration, language: English, abstract: Upon reform of land laws in 1999 following the National Land Policy of 1995 the new system for adjudication on land disputes aimed at adopting a procedure which is not tied to legal technicalities and that which is not strictly bound by rules of practice or procedure but which aims at delivering substantial justice. That's why land laws embody some forms of ADR. The main purpose of this study was therefore to examine the effectiveness of ADR legal framework in Tanzania and how useful it is in resolving land disputes. ADR processes currently in use in Tanzania are critically examined and their shortcomings reviewed. The legal framework for ADR and the role they play in providing the supporting structure for land dispute resolution are evaluated. Future prospects for ADR are indicated and recommendations for successful implementation of ADR in resolving land disputes are given. The study has revealed that despite the specialized court system for land disputes settlement there is no distinct legal regime for use of ADR at all levels of land dispute settlement machinery. The only method of ADR in use at the High Court level is mediation through court annexed mediation like in any other civil cases though there are no procedural Rules guiding the same. Negotiation is rarely used where parties to the dispute opt to resolve the matter out of court and then file a deed of settlement in court.
Tax Dispute Resolution
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Author :
language : en
Publisher:
Release Date : 2016
Tax Dispute Resolution written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Dispute resolution (Law) categories.
Prospects In International Investment Law And Policy
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Author : Roberto Echandi
language : en
Publisher: Cambridge University Press
Release Date : 2013-04-18
Prospects In International Investment Law And Policy written by Roberto Echandi and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-18 with Law categories.
Addresses the most central debates in contemporary investment law and policy.
Reclaiming Development In The World Trading System
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Author : Yong-Shik Lee
language : en
Publisher: Cambridge University Press
Release Date : 2016-10-20
Reclaiming Development In The World Trading System written by Yong-Shik Lee and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-20 with Law categories.
In this second edition, Lee provides extensive coverage of international trade law from an economic development perspective.