Should Developing Countries Include Article 7 in Their Tax Treaties?

Double Tax Treaties and Their Interpretation

Tax Structures in Developing Countries:

Tax policies seen in developing countries are puzzling on many dimensions, given the sharp contrast between these policies and both those seen in developed countries and those forecast in the optimal tax literature. In this paper, we explore how forecasted policies change if firms can successfully evade taxes by conducting all business in cash, thereby avoiding any use of the financial sector. ...

Response to "Article on sodium intake should include ethnic disclaimer".

To the Editor: In the letter “Article on Sodium Intake Should Include Ethnic Disclaimer,” Professor Hilliard states that “healthy blacks who consume more than 1,500 mg of sodium per day are at risk for hypertension and chronic kidney disease” and that “accumulation of irrefutable medical data on the subject” shows that “American blacks are 4 times more likely than whites to die of kidney failur...

Legal Status of Treaties in Interpretation and Application of Article 7 of the Iranian Civil Code

Nowadays there are many aliens’ populations living in other countries. Forced Migration and Study of Religious Sciences are two main reasons introducing Iran as a host country. This paper Intends to clarify some questions about enforcement of Iranian civil code which determines the applicable law on the personal status of foreigners. There are some disagreements about the law governing personal...

Review Article Malaria in developing countries

Malaria still poses a real threat to travellers, particularly in areas with high transmission rates such as sub-Saharan Africa, Papua New Guinea, and the South Pacific islands. Malaria causes an estimated 660,000 deaths each year from 219 million cases of illness. It is a preventable and curable disease. Malaria symptoms appear after a period of seven days or longer, and without treatment, the ...