Please find the rights and licenses in Journal of International Accounting, Taxation and Information Systems.  By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.

1. License

The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on https://creativecommons.org/licenses/by/4.0/. 

2. Author(s)' Warranties

The author warrants that the article is original, written by the stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author, and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User/Public Rights

Journal of International Accounting, Taxation and Information Systems's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license,  Journal of International Accounting, Taxation and Information Systems permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Journal of International Accounting, Taxation and Information Systems on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published. 

4. Rights of Authors

Authors retain all their rights to the published works, such as (but not limited to) the following rights;

• Copyright and other proprietary rights relating to the article, such as patent rights,
• The right to use the substance of the article in own future works, including lectures and books,
• The right to reproduce the article for its own purposes,
• The right to self-archive the article (please read our deposit policy),
• The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

5. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy.  Journal of International Accounting, Taxation and Information Systems will not be held liable for anything that may arise due to the author(s) internal dispute.  Journal of International Accounting, Taxation and Information Systems will only communicate with the corresponding author.

6. Royalties

Being an open accessed journal and disseminating articles for free under the Creative Commons license term mentioned, author(s) aware that Journal of International Accounting, Taxation and Information Systems entitles the author(s) to no royalties or other fees. 

7. Miscellaneous

Journal of International Accounting, Taxation and Information Systems will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Journal of International Accounting, Taxation and Information Systems's editors may modify the article to a style of punctuation, spelling, capitalization, referencing, and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.