Matches in SemOpenAlex for { <https://semopenalex.org/work/W4311979163> ?p ?o ?g. }
Showing items 1 to 60 of
60
with 100 items per page.
- W4311979163 endingPage "52" @default.
- W4311979163 startingPage "43" @default.
- W4311979163 abstract "The legal relevance of the OECD TP Guidelines in Slovakia has already been addressed in the previous literature with the seemingly surprising conclusion that despite its general acceptance in practice, it is not a source of law and the principle of iura novit curia does not apply to it. The object of this article is to supplement the existing state of knowledge by identifying the reasons that led to the procedural tactics of taxpayers who challenged the OECD TP Guidelines and its legal relevance en bloc in Slovakia and formulating considerations on how the OECD TP Guidelines should be approached in both application and judicial practice. Disputes between taxpayers and tax administrators to date indicate that there are fundamental defects in the approach to the OECD TP Guidelines, where its individual sentences are referred to as legal norms, which inevitably leads to disputes over the interpretation of this non-binding (soft law) document. Thus, a prerequisite for the OECD TP Guidelines to be enforced is their consistent application by both taxpayers and tax administrators. However, despite the above, it cannot be reasonably expected the OECD TP Guidelines would be relevant in the event of litigation. None of the statements contained therein are capable of overcoming the factual situation established by the evidence gathered (i.e., establishing a legal fiction) or of completing the factual situation where it is not apparent from the evidence (i.e., establishing a legal presumption). The key in a dispute before the court will therefore always be a proper finding of the facts and precise reasoning in any tax assessment decision. This understandably raises the demands on the quality of the tax administrator’s reasons for its decisions." @default.
- W4311979163 created "2023-01-03" @default.
- W4311979163 creator A5009316475 @default.
- W4311979163 date "2022-12-09" @default.
- W4311979163 modified "2023-09-25" @default.
- W4311979163 title "Súdne spory v oblasti transferového oceňovania na Slovensku – relevancia OECD smernice o transferovom oceňovaní" @default.
- W4311979163 cites W4205904805 @default.
- W4311979163 cites W4225424931 @default.
- W4311979163 cites W4252780855 @default.
- W4311979163 doi "https://doi.org/10.14712/23366478.2022.45" @default.
- W4311979163 hasPublicationYear "2022" @default.
- W4311979163 type Work @default.
- W4311979163 citedByCount "0" @default.
- W4311979163 crossrefType "journal-article" @default.
- W4311979163 hasAuthorship W4311979163A5009316475 @default.
- W4311979163 hasBestOaLocation W43119791631 @default.
- W4311979163 hasConcept C121955636 @default.
- W4311979163 hasConcept C138885662 @default.
- W4311979163 hasConcept C144133560 @default.
- W4311979163 hasConcept C158154518 @default.
- W4311979163 hasConcept C162324750 @default.
- W4311979163 hasConcept C17744445 @default.
- W4311979163 hasConcept C190253527 @default.
- W4311979163 hasConcept C199539241 @default.
- W4311979163 hasConcept C2780253743 @default.
- W4311979163 hasConcept C2781238097 @default.
- W4311979163 hasConcept C41895202 @default.
- W4311979163 hasConcept C527412718 @default.
- W4311979163 hasConceptScore W4311979163C121955636 @default.
- W4311979163 hasConceptScore W4311979163C138885662 @default.
- W4311979163 hasConceptScore W4311979163C144133560 @default.
- W4311979163 hasConceptScore W4311979163C158154518 @default.
- W4311979163 hasConceptScore W4311979163C162324750 @default.
- W4311979163 hasConceptScore W4311979163C17744445 @default.
- W4311979163 hasConceptScore W4311979163C190253527 @default.
- W4311979163 hasConceptScore W4311979163C199539241 @default.
- W4311979163 hasConceptScore W4311979163C2780253743 @default.
- W4311979163 hasConceptScore W4311979163C2781238097 @default.
- W4311979163 hasConceptScore W4311979163C41895202 @default.
- W4311979163 hasConceptScore W4311979163C527412718 @default.
- W4311979163 hasIssue "4" @default.
- W4311979163 hasLocation W43119791631 @default.
- W4311979163 hasOpenAccess W4311979163 @default.
- W4311979163 hasPrimaryLocation W43119791631 @default.
- W4311979163 hasRelatedWork W1009998254 @default.
- W4311979163 hasRelatedWork W162399900 @default.
- W4311979163 hasRelatedWork W2124549791 @default.
- W4311979163 hasRelatedWork W2127179811 @default.
- W4311979163 hasRelatedWork W2286199169 @default.
- W4311979163 hasRelatedWork W2309544821 @default.
- W4311979163 hasRelatedWork W2364702612 @default.
- W4311979163 hasRelatedWork W2369064550 @default.
- W4311979163 hasRelatedWork W2899084033 @default.
- W4311979163 hasRelatedWork W4243992099 @default.
- W4311979163 hasVolume "68" @default.
- W4311979163 isParatext "false" @default.
- W4311979163 isRetracted "false" @default.
- W4311979163 workType "article" @default.