The cooperation of governments in the exchange of tax and banking information in international tax agreements with emphasis on the situation in Iran
| Autor: | Majid Pournaji, Dariush , Ashrafi, Mansour Pournouri |
|---|---|
| Jazyk: | English<br />Persian |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | پژوهشهای حقوقی, Vol 21, Iss 52, Pp 121-146 (2023) |
| Druh dokumentu: | article |
| ISSN: | 1682-9220 2717-0020 |
| DOI: | 10.48300/jlr.2022.316388.1865 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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