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:: Volume 6, Issue 21 (quarterly journal of Fiscal and Economic Policies 2018) ::
3 2018, 6(21): 135-157 Back to browse issues page
Prioritizing of Iran’s Avoidance of Double Taxation Agreements
Abstract:   (424 Views)
The expansion of economic and commercial relations has led to expanding cross-border transactions among traders and companies more than ever. In this situation, the double taxation will be inevitable. Hence, governments are trying, in addition to unilateral measures, to eliminate or reduce double taxation by international agreements in this field. The important issue is to consider the interests of the governments and taxpayers. Therefore, subject to the expansion of the relationships and also the importance of the economic aspect of the agreements, in this paper a ranking of countries is presented, which is based on terms of trade, the tax revenues to GDP, Foreign direct investment, the distance between the countries, and political stability. For this ranking, TOPSIS method is used. The results indicate that based on the ranking, a large number of countries that Iran has a double tax avoidance agreement with them have a lower priority.
Keywords: Double Taxation, Country Sorting, TOPSIS.
Full-Text [PDF 955 kb]   (168 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/06/19 | Accepted: 2018/06/19 | Published: 2018/06/19
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Prioritizing of Iran’s Avoidance of Double Taxation Agreements. 3. 2018; 6 (21) :135-157
URL: http://qjfep.ir/article-1-854-en.html


Volume 6, Issue 21 (quarterly journal of Fiscal and Economic Policies 2018) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
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