مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Information Journal Paper

Title

A Critical Review of Mechanisms of Tax Information Exchange Agreements

Pages

  27-47

Abstract

 The principle of information flow, also known as the Exchange of Information, has been recognized in the field of International Tax Law and tools and mechanisms have been considered for its realization including the mechanisms of tax information exchange agreements. With the globalization of the International Tax Law, taxpayer activities are no longer limited to a specific Border, but still the tax administration needs to be restricted to their borders. Therefore, governments need more cooperation with each other and to this end, the exchange of tax information in various forms, including exchange-to-demand, automatic exchange, and spontaneous Exchange of Information through the conclusion of Bilateral and Multilateral International Treaties is possible. This article critically reviews the tax information exchange agreements. The descriptive and analytical methods can be used to enter into an appropriate document to set up the Exchange of Information agreement between countries with different systems of income tax had hoped.

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  • Cite

    APA: Copy

    ASADZADEH, VAHID, & ZAMANI, SEYED GHASEM. (2021). A Critical Review of Mechanisms of Tax Information Exchange Agreements. JOURNAL OF CRITICAL LITERATURE AND HUMANITIES, 20(11 ), 27-47. SID. https://sid.ir/paper/389202/en

    Vancouver: Copy

    ASADZADEH VAHID, ZAMANI SEYED GHASEM. A Critical Review of Mechanisms of Tax Information Exchange Agreements. JOURNAL OF CRITICAL LITERATURE AND HUMANITIES[Internet]. 2021;20(11 ):27-47. Available from: https://sid.ir/paper/389202/en

    IEEE: Copy

    VAHID ASADZADEH, and SEYED GHASEM ZAMANI, “A Critical Review of Mechanisms of Tax Information Exchange Agreements,” JOURNAL OF CRITICAL LITERATURE AND HUMANITIES, vol. 20, no. 11 , pp. 27–47, 2021, [Online]. Available: https://sid.ir/paper/389202/en

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