In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter "MNE"). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be described by matrix form. Therefore the basic...

This is a research into the assessment of tourism industry quality and programing for its development in Iran. In a tough economic situation, the hypothesis is to grow and develop the national economy with the help of the tourism industry. A unified assessment of tourism industry quality, method...