{"title":"私人税收裁定背景下的实践不公正","authors":"J. Azzi","doi":"10.2139/SSRN.3270092","DOIUrl":null,"url":null,"abstract":"This paper demonstrates that, notwithstanding conventional statutory and discretionary remedies, practical injustice nevertheless prevails whenever the Commissioner of Taxation makes a revised private ruling.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"473 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Practical Injustice in the Context of Private Tax Rulings\",\"authors\":\"J. Azzi\",\"doi\":\"10.2139/SSRN.3270092\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper demonstrates that, notwithstanding conventional statutory and discretionary remedies, practical injustice nevertheless prevails whenever the Commissioner of Taxation makes a revised private ruling.\",\"PeriodicalId\":330166,\"journal\":{\"name\":\"Law & Society: Public Law - Tax eJournal\",\"volume\":\"473 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-09-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Law & Society: Public Law - Tax eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.3270092\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Law & Society: Public Law - Tax eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.3270092","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Practical Injustice in the Context of Private Tax Rulings
This paper demonstrates that, notwithstanding conventional statutory and discretionary remedies, practical injustice nevertheless prevails whenever the Commissioner of Taxation makes a revised private ruling.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
