Dispute Resolution Mechanisms in Tax Administration in Asia-Pacific

Journal
Araki, S.
International
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 2
Format/Price
JournalUSD 45

Dispute resolution through administrative review is one of the fundamental infrastructures for tax administration from the standpoint of the protection of taxpayers’ rights and efficient tax administration. Whilst administrative review systems in tax administration in Asia-Pacific vary, many countries have been working towards fairer and more efficient systems.