Volume 17, Issue 5 (2009)                   J Tax Res 2009, 17(5): 93-114 | Back to browse issues page

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Hajmohammadi F. Legal requirements for the access to / exchange of banking and bank information for tax purposes inside and outside the country. J Tax Res 2009; 17 (5) :93-114
URL: http://taxjournal.ir/article-1-141-en.html
Legal requirements for the access to / exchange of banking and bank information for tax purposes inside and outside the country
Fereshteh Hajmohammadi *
Tax researcher at International Tax Research Group, Tax Research Department, INTA
Abstract:   (6567 Views)
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.
Keywords: Banking secrecy, banking information, information exchange, taxation
Full-Text [PDF 252 kb]   (1462 Downloads)    
Type of Study: Research |
Received: 2009/02/22 | Accepted: 2009/07/5 | Published: 2014/03/14
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