%0 Journal Article %A معمارنژاد, عباس, Mollaee, Abdolazim, Kordlouie, Hamidreza %T Offshore banking: theoretical literature review and suggestions for Iran %J Applied Economics %V 15 %N 3 %P 49-63 %D 2026 %R %U https://sanad.iau.ir/fa/Article/1186137