Volume 30, Issue 53 (2022)                   J Tax Res 2022, 30(53): 123-143 | Back to browse issues page

XML Persian Abstract Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

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
1- , asgharisamira67@gmail.com
Abstract:   (235 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.
Full-Text [PDF 365 kb]   (117 Downloads)    
Type of Study: Research | Subject: Management
Received: 2022/08/10 | Accepted: 2022/05/31 | Published: 2022/05/31

Add your comments about this article : Your username or Email:

Send email to the article author

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2022 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb