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The Exchange of the Tax Information between the Danger and the Importance - A Comparative Study -

Show simple item record Almahameed, Mwaffaq 2018-07-30T07:53:48Z 2018-07-30T07:53:48Z 2013
dc.identifier.issn 1985-8000
dc.description.abstract 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. en_US
dc.language.iso en en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Income Tax
dc.subject Tax Evasion
dc.subject Double Taxation
dc.subject International Tax Cooperation
dc.title The Exchange of the Tax Information between the Danger and the Importance - A Comparative Study - en_US
dc.type Article en_US
dc.volume 10
dc.issue 01
dc.source.title Journal of Law
dc.abbreviatedsourcetitle LAW

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