Penalty Litigation

Penalty Litigation is a specialized area of tax litigation that pertains to legal disputes concerning the imposition, calculation, or applicability of penalties by tax authorities, distinguished from other tax controversies by its singular focus on sanction-based assessments rather than primary tax liabilities.

20

Publications

777

Citations

24

Authors

15

Institutions

Publications per year

2017–2026

4

Authors

24

  1. AN
    Aristides N. Hatzis

    National and Kapodistrian University of Athens, Greece

    2 publications · 219 citations

    2

    h-index

  2. DL
    Deng-Fong Lin

    I-Shou University, Taiwan

    1 publications · 22 citations

    1

    h-index

  3. GS
    Gregory S. Amacher

    Virginia Tech, United States

    1 publications · 23 citations

    1

    h-index

  4. SC
    Shun‐Hsing Chen

    Yu Da University, Taiwan

    1 publications · 22 citations

    1

    h-index

  5. PH
    Paul H. Rubin

    Emory University, United States

    1 publications · 18 citations

    1

    h-index

1–5 of 24

Venues

  1. Common Market Law Review

    CMLR · 3 publications · 42 citations

    3

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 147 citations

    2

    h-index

  3. 1

    h-index

  4. The Cambridge Law Journal

    1 publications · 18 citations

    1

    h-index

  5. Pace international law review

    1 publications · 176 citations

    1

    h-index

1–5