دورية أكاديمية
The cooperation of governments in the exchange of tax and banking information in international tax agreements with emphasis on the situation in Iran
| العنوان: | The cooperation of governments in the exchange of tax and banking information in international tax agreements with emphasis on the situation in Iran |
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| المؤلفون: | Majid Pournaji, Dariush , Ashrafi, Mansour Pournouri |
| المصدر: | پژوهشهای حقوقی, Vol 21, Iss 52, Pp 121-146 (2023) |
| بيانات النشر: | Shahr-e- Danesh Research And Study Institute of Law, 2023. |
| سنة النشر: | 2023 |
| المجموعة: | LCC:Law in general. Comparative and uniform law. Jurisprudence |
| مصطلحات موضوعية: | tax agreement, avoid double taxation, exchange of tax information, global account tax compliance act, tax evasion, Law in general. Comparative and uniform law. Jurisprudence, K1-7720 |
| الوصف: | The purpose of governments in concluding tax agreements In addition to preventing double taxation, cooperation is aimed at preventing tax evasion. One of the most obvious examples of this cooperation is the exchange of tax information between the contracting governments. At the present, the process of cross-border transfers, including capital, labor, technology, and to some extent the trade of goods and services between countries, is accelerating and the importance of borders between countries as a limiting factor in communication and trade is constantly decreasing. Due to the huge size and volume such transactions, it goes without saying that they constitute an important source of tax revenue for all countries. Therefore, under these conditions, reviewing and analyzing the provisions of Article 26 of the OECD Agreement and the cooperation of governments in the exchange of banking and tax information and its impact on tax revenues of governments is of particular importance. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Persian |
| تدمد: | 1682-9220 2717-0020 |
| Relation: | https://jlr.sdil.ac.ir/article_148850_db346c9ad1f41bc6c0a92ca4e3eccf37.pdf; https://doaj.org/toc/1682-9220; https://doaj.org/toc/2717-0020 |
| DOI: | 10.48300/jlr.2022.316388.1865 |
| URL الوصول: | https://doaj.org/article/28bf7539ff2744d1b8e197ffdd1e892d |
| رقم الأكسشن: | edsdoj.28bf7539ff2744d1b8e197ffdd1e892d |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 16829220 27170020 |
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| DOI: | 10.48300/jlr.2022.316388.1865 |