Germany

One of the most important economic topics in every country is considering tax issues as a way of increasing the government's income through attracting public confidence by observing the principles of proceeding in the tax system of the country which might likely cause a national production boom, increase economic growth rate, reduce unemployment and the fair distribution of wealth. In this regard, since the majority of taxpayers in a country pay taxes and at the same time their rights might be threatened, it is therefore necessary to establish courts and tribunals for settlement of rights and resolving hostility, and because of the close connection of individuals with the issue of tax, they may refer to these authorities more than others. Accordingly, references must be made in accordance with a fair proceeding in order to best determine the rights of the modalities, which will not be achieved except through the adoption of fair trial principles that are endorsed and supported by international legal institutions and are accepted as the principles for the implementation of fair results in the global prosecution system. Today, there are several systems of tax proceedings in different countries, each of which has weaknesses and strengths in terms of affinity and fairness of fair proceeding principles. In this paper, by examining the tax jurisdiction of Iran, the United States, Britain, Germany and France, as well as the patterns of exploitation of each of these systems and comparing the tax systems of these countries with the accepted principles of fair proceeding, the degree of proximity or the distortion of the above tax systems into the principle of the implementation of justice, which should be the ultimate goal for lawmakers, will be studied.

Freedom of speech has traditionally been a cause championed by the left and liberal side of the political spectrum, against conservatives who have tried to limit the expression of radical ideas. Here are three examples from the United States: 1) When I was appointed to Princeton University in 1999, Steve Forbes, whose father had endowed the university’s Forbes College, called for my appointment to be rescinded, and pledged that he would not donate to the university as long as I was on the faculty. Forbes was, at the time, running for the Republican nomination for president.

The article analyzes the contemporary factors that contributed to US-Poland relations under President Trump. Both the United States and Poland had their fair share of troubles with the EU. For Poland, issues range with compliance over the rule of law, adherence to common EU values and the refugee resettlement and migration policy. For the US, issues with the EU under the Trump presidency formed a larger part of the changing US policy towards the transatlantic alliance. The article argues that while both the United States and Poland find common interests in defense, energy security and their estranged relationship with Germany, Poland’s economic engagement with the EU, in particular with Germany, forces Warsaw at best to find a balance between its main economic partner the EU and its security ally the United States. For the US, its relationship with Poland under the Trump presidency, falls in line with its policy of prioritizing bi-lateral relationships in the EU, thereby undermining the EU-NATO multilateral dynamics. .

The growing number of migrants from Iran to the Western World during the past decades represents opportunities as well as challenges for both migrants and host communities. One of the issues that challenge Iranian migrants who move to Western countries is their unrealistic ideas about their presumed destination. This study aims to measure how accurate were the expectations of Iranians about life in Germany before their migration. We conducted two quantitative surveys among Iranians already living in Germany, as well as Iranians who intended to migrate to Germany. Comparing the results of the two sets of data, the study argued that in most cases (74%) the expectations before migration were over-optimistic. In 17% of the cases, they were realistic, and only in some cases (9%), they were under-optimistic. In addition, we found some correlations that suggest that factors such as gender, level of education, the reason for migration, and the preferred source of information of the participants can impact on the accuracy of the expectation.