Volume 25 (2023-2024)
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Volume 18 (2016)
Volume 17 (2015)
Volume 16 (2014)
Volume 15 (2014)
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Volume 4 (1381)
Author = Feyzi Chekab, Gholam Nabi
Number of Articles: 2
Determining the Right Tax Jurisdiction in Bilateral Taxation Treaties and Preventing Abuse of the "Permanent Establishment" Concept
Volume 17, Issue 50 , June 2016, , Pages 35-58
Abstract
Bilateral tax treaties in the world are significantly spreading as a tool for waiver of double taxation, which is an obstacle in the way of expansion of international trade. In the text of the such treaties, the concept of "permanent establishment" is predicted, which means a fixed place for doing ... Read MoreTime occurrence by contract through electronic bags ( proficiency legitimate trade with Iran Electronics International trade rules ruling )
Volume 6, Issue 13 , December 2004, , Pages 47-73