A Comparative Study of Tax and Limiting the Liberty with Emphasis on Business and Real Estate Transfer
The freedom to transfer property as one of the most prominent examples of contract law issues, is limited by tax laws. Iranian Direct Taxes Law, has considered taxable the transfer of real estate with any legal nature - Sale (Art. 59), Exchange (Art. 63), Gift (Art. 119 to 128), Inheritance (Art. 17...
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| Format: | Article |
| Language: | fas |
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Tarbiat Modares University
2022-12-01
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| Series: | پژوهش های حقوق تطبیقی |
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| Online Access: | http://clr.modares.ac.ir/article-20-62609-en.pdf |