The amicable settlement of tax disputes in Morocco

Hicham Bakkali (Autor)

Buch | Softcover

280 Seiten

2024
Our Knowledge Publishing (Verlag)
978-620-5-95935-0 (ISBN)

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The Moroccan tax administration is now examining the different dimensions of its disputes with taxpayers, with the aim of achieving participatory management. To this end, it is seeking to put in place a practice that provides new ways of addressing difficulties. It is a new approach that focuses on the most important elements of the dispute, it proposes an amicable settlement mode of cooperative style, aiming first to identify the mutual interests for a consensual solution. This non-jurisdictional dispute resolution practice is evolving very rapidly. It has given rise to an exciting debate within public law theory, both in terms of substance and form. Specialists have debated the various legal possibilities of integrating it into procedures and testing its compatibility with the tax system. In the end, the practice that was accepted by the DGI is that of negotiated settlement of the dispute, leading to a transaction.

Born on November 6, 1975 in Berkane, Morocco, the author holds degrees in Audit and Management Control, Economics and Public Finance. He holds a doctorate in public law and tax law from the University of Paris 1. The author has 21 years of experience in auditing, tax auditing and tax litigation, arbitration and mediation.

Erscheinungsdatum	14.03.2024
Sprache	englisch
Maße	152 x 229 mm
Gewicht	413 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	arbitration • Mediation • out-of-court settlement • tax litigation
ISBN-10	620-5-95935-6 / 6205959356
ISBN-13	978-620-5-95935-0 / 9786205959350
Zustand	Neuware