Iran is a country of conflicts. One of the conflicting areas is located between the fundamental legislations and the laws passed throughout the years. Through the current study, the conflict between Foreign Investment Promotion and Protection Act (FIPPA) and Law on Sixth Five-year Development Plan of Iran is reviewed with a concentration on tobacco industry. On the one hand, tax and excise from tobacco industry form an important base for governmental revenue and, on the other hand, the mentioned industry is considered as a harmful business. Therefore, discriminations and injustice existing in the increase in the tax and excise of one such industry is not taken care of properly. During this study the discrimination between local and international companies regarding taxation and the conflict between FIPPA and Sixth Development Plan in tobacco industry are reviewed.
Rafieian, Z., Sarami, J., Jalalian, Z. (2020). A Study of the Conflicts between Iran's Foreign Investment Protection Law and Iran's Sixth Development Plan Law in the Tobacco Industry. Journal of Humanities Insights, 04(02), 73-75. doi: 10.22034/jhi.2020.109837
MLA
Zahra Rafieian; Jafar Sarami; Zahra Jalalian. "A Study of the Conflicts between Iran's Foreign Investment Protection Law and Iran's Sixth Development Plan Law in the Tobacco Industry". Journal of Humanities Insights, 04, 02, 2020, 73-75. doi: 10.22034/jhi.2020.109837
HARVARD
Rafieian, Z., Sarami, J., Jalalian, Z. (2020). 'A Study of the Conflicts between Iran's Foreign Investment Protection Law and Iran's Sixth Development Plan Law in the Tobacco Industry', Journal of Humanities Insights, 04(02), pp. 73-75. doi: 10.22034/jhi.2020.109837
VANCOUVER
Rafieian, Z., Sarami, J., Jalalian, Z. A Study of the Conflicts between Iran's Foreign Investment Protection Law and Iran's Sixth Development Plan Law in the Tobacco Industry. Journal of Humanities Insights, 2020; 04(02): 73-75. doi: 10.22034/jhi.2020.109837
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