The cooperation of governments in the exchange of tax and banking information in international tax agreements with emphasis on the situation in Iran

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...

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Bibliographic Details
Main Authors: Majid Pournaji, Dariush , Ashrafi, Mansour Pournouri
Format: Article
Language:English
Published: Shahr-e- Danesh Research And Study Institute of Law 2023-02-01
Series:پژوهشهای حقوقی
Subjects:
Online Access:https://jlr.sdil.ac.ir/article_148850_db346c9ad1f41bc6c0a92ca4e3eccf37.pdf