أساليب تبادل المعلومات الضريبية بين الخطورة و الأهمية : دراسة مقارنة
Other Title(s)
The exchange of the tax information between the danger and the importance : a comparative study
Author
Source
Issue
Vol. 10, Issue 1 (30 Jun. 2013), pp.181-220, 40 p.
Publisher
University of Bahrain Deanship of Graduate Studies and Scientific Research
Publication Date
2013-06-30
Country of Publication
Bahrain
No. of Pages
40
Main Subjects
Abstract EN
Many of developing countries including Jordan and Egypt have adopted United Nations Model Tax Convention between Developed and Developing Countries for the avoidance of double taxation and the prevention of fiscal evasion, because it serves their interests since it gives the priority in imposing tax to the source country(the country from which the income have been derived or acquired), but the exchange of information article (26) either in the United Nations model tax Convention (UN MODEL) or in the OECD Model Tax Convention (OECD MODEL) have faced several important developments and modifications related to its phrasing and contents; including nullifying financial information secrecy and domestic tax interest requirements.
The new modifications have become more and more internationally accepted, since they have been incorporated in the international standards of transparency and effective exchange of information, and have been adopted by The UN Committee of Experts during(2008-2009), all these developments encourage the author of this research to explore this topic in details in away that lead to a complete tax awareness of the exchange of information methods , its dangerous and importance aspects.
American Psychological Association (APA)
المحاميد، موفق سمور علي. 2013. أساليب تبادل المعلومات الضريبية بين الخطورة و الأهمية : دراسة مقارنة. مجلة الحقوق،مج. 10، ع. 1، ص ص. 181-220.
https://search.emarefa.net/detail/BIM-643989
Modern Language Association (MLA)
المحاميد، موفق سمور علي. أساليب تبادل المعلومات الضريبية بين الخطورة و الأهمية : دراسة مقارنة. مجلة الحقوق مج. 10، ع. 1 (2013)، ص ص. 181-220.
https://search.emarefa.net/detail/BIM-643989
American Medical Association (AMA)
المحاميد، موفق سمور علي. أساليب تبادل المعلومات الضريبية بين الخطورة و الأهمية : دراسة مقارنة. مجلة الحقوق. 2013. مج. 10، ع. 1، ص ص. 181-220.
https://search.emarefa.net/detail/BIM-643989
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 217-220
Record ID
BIM-643989