LEGAL REQUIREMENTS FOR THE ACCESS TO / EXCHANGE OF BANKING AND BANK INFORMATION FOR TAX PURPOSES INSIDE AND OUTSIDE THE COUNTRY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HAJIMOHAMMADI F.

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2009 | Volume:NEW SERIES - 17 | Issue:5 (53) Page(s): 93-113

Download Full-Text

Persian Verion

View:

893

Download:

Cites:

Information Journal Paper

Title

LEGAL REQUIREMENTS FOR THE ACCESS TO / EXCHANGE OF BANKING AND BANK INFORMATION FOR TAX PURPOSES INSIDE AND OUTSIDE THE COUNTRY

Author(s)

HAJIMOHAMMADI F. | Issue Writer Certificate

Keywords

BANKING SECRECYQ3

BANKING INFORMATIONQ3

INFORMATION EXCHANGEQ3

TAXATIONQ2

Abstract

The present paper aims at exploring how to develop legal requirements for improving the access to BANKING INFORMATION and for the exchange of tax and BANKING INFORMATION. To this end, I have resorted to a library work within a comparative framework wherein I have briefly studied the relevant guidelines issued by OECD and have tried to investigate the current Iranian banking and TAXATION systems from the viewpoint of INFORMATION EXCHANGE in order to compare these systems against international standards. Research findings obtained have finally resulted in some recommendations for improving the existing procedures in Iran.

Cites

No record.

References

No record.

Cite

APA: Copy

HAJIMOHAMMADI, F.. (2009). LEGAL REQUIREMENTS FOR THE ACCESS TO / EXCHANGE OF BANKING AND BANK INFORMATION FOR TAX PURPOSES INSIDE AND OUTSIDE THE COUNTRY. TAX JOURNAL, NEW SERIES - 17(5 (53)), 93-113. SID. https://sid.ir/paper/89685/en

Vancouver: Copy

HAJIMOHAMMADI F.. LEGAL REQUIREMENTS FOR THE ACCESS TO / EXCHANGE OF BANKING AND BANK INFORMATION FOR TAX PURPOSES INSIDE AND OUTSIDE THE COUNTRY. TAX JOURNAL[Internet]. 2009;NEW SERIES - 17(5 (53)):93-113. Available from: https://sid.ir/paper/89685/en

IEEE: Copy

F. HAJIMOHAMMADI, “LEGAL REQUIREMENTS FOR THE ACCESS TO / EXCHANGE OF BANKING AND BANK INFORMATION FOR TAX PURPOSES INSIDE AND OUTSIDE THE COUNTRY,” TAX JOURNAL, vol. NEW SERIES - 17, no. 5 (53), pp. 93–113, 2009, [Online]. Available: https://sid.ir/paper/89685/en

Related Journal Papers