farhad emam Farhad Emam
Publish Date : 10/10/2015

International Taxation in Iran (2015)

This 42-page Booklet covers different aspects of international taxation in Iran. It is based on the relevant laws and regulations as well as the commercial practice. This Booklet translates the concepts, rules, regulations and business practice of Iran into common law terms and rules. It helps you to get closer to understanding the business law of Iran.

 

Table of Contents

 

 

EXECUTIVE SUMMARY

Part I

Legal Basis

1.1

A. Double Tax Avoidance Agreements (DTAAs)

1.2

B. Investment Promotion Agreements (IPAs)

1.2.1

a) Definition of investor

1.2.2

b) Definition of investment

1.2.3.

C. Specific legal issues concerning treaties

Part II

Corporate residence

Part III

Transaction taxes

3.1.

General rule

3.2.

Stamp duty

Part IV

Value added tax

4.1.

Computation base and rates

4.2.

VAT exemptions

4.3.

VAT recoverable

Part V

Cross-border payments

5.1.

Withholding tax on dividends paid by a locally resident company to a non-resident

5.2.

Withholding tax on royalties paid by a local company to a non-resident

5.3.

Withholding tax on interest paid by a local company to a non-resident

5.4.

Restrictions on tax relief for interest payments by a local company to a non-resident

5.5.

Withholding tax on property rental payments made to non-residents

Part VI

Tax on business operations

6.1.

Headline rate of tax on corporate profits

6.2.

Adjustments to the tax base accounting profit

6.2.1.

Contracting business in Iran

6.2.2.

Profits earned from granting of royalties and transfer of cinematograph films

6.2.3.

Operation of the capital

Part VII

Capital gains

Part VIII

Local branch or subsidiary

8.1.

Taxes imposed upon formation of a subsidiary

8.2.

Difference between the taxation of a locally formed subsidiary and the branch of a non-resident company

8.3.

Taxes limited to branches of non-resident companies

8.4.

Double tax relief for branches

8.5.

Taxes on remittance of profits by a branch

Part IX

Overseas profits

9.1.

Taxation of profits earned in overseas branches

9.2.

Tax on the receipt of dividends by a local company from a non-resident company

Part X

Tax exemption rules

APPENDICES

LEGAL TEXTS IN ENGLISH

Appendix 1

Chapter 5 of the Direct Taxation Act (1987, with 2015 Amendments)

Appendix 2

Chapters 1 to 3 of the Value Added Tax Act (2008)

 

GOOD TO KNOW


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