OECD Guidelines. Between Soft-Law and Hard-Law in Transfer Pricing Matters

Transfer Pricing Rules , OECD Guidelines ,

We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries. Firms can either become multinationals, i.e., they serve the foreign market through a fully controlled affiliate; or they can become exporters, i.e., they serve...

Hard and Soft Law: What Have We Larned?

Weak-Minded Responsibility in Iranian Criminal Law and Egyptian Law

In Iran's criminal law, humans are not only divided into wise or insane they are also persons who, on the one hand, do not fall under Article 149 of the Islamic Penal Code in the definition of insane persons and on the other hand, they are not wise, the rational age of these people is lower than their child's physical age that Affected by mental disorder and mental retardation. Article 91 of th...

InternatIonal Soft law

Although the concept of soft law has existed for years, scholars have not reached consensus on why states use soft law or even whether “soft law” is a coherent analytic category. In part, this confusion reflects a deep diversity in both the types of international agreements and the strategic situations that produce them. In this paper, we advance four complementary explanations for why states u...

The relationship between competition law and capital market in Iran

stock market is run by special regulations. accordingly, analyzing the issues about the relation between the competition law and capital market such as stock market officials and their boundaries in the context of setting, controlling and  enforcing rules, the generality or specificity of such rules, the controllability of stock market in comparison to the general competition rules and the stat...