Volume 30, Issue 53 (2022)
J Tax Res 2022, 30(53): 123-143 |
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Majdabadi Farahani F, Asghari S. Analyzing the Peace Agreement in the Light of Tax Laws and Regulations. J Tax Res 2022; 30 (53) :123-143
URL: http://taxjournal.ir/article-1-2134-en.html
URL: http://taxjournal.ir/article-1-2134-en.html
1- , asgharisamira67@gmail.com
Abstract: (1075 Views)
peace means reconciliation, compromise and settlement. Depending on the laws of the subject, it may be about resolving the existing conflict or preventing possible conflict in other cases. There are other uses for peace, referred to as peace, in a position in which there are any consequences that arise in its place, but its specific terms and conditions do not apply. The subject of this study is peace contract as a transaction and its special provisions in tax laws and regulations, so in this study, we try to consider that mainly the income from concluding such a contract is in the category of incidental income. From the point of view of the authors, there are ambiguities such as the date of tax accrual on transfer by peace contract, transfer of goodwill with peace contract and related tax, peace status of shares and company shares in commercial companies, cancellation of peace contract and review. The possibility or impossibility of refunding taxes and the duties of notaries should be investigated in preparing peace documents.
Type of Study: Research |
Subject:
Management
Received: 2022/08/10 | Accepted: 2022/05/31 | Published: 2022/05/31
Received: 2022/08/10 | Accepted: 2022/05/31 | Published: 2022/05/31
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