According to a notice published in the Bangladesh Official Gazette on 29 March 2023, the income tax treaty between Bangladesh and Iran has entered into force. The treaty, signed 8 October 2022, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Bangladesh income tax and Iran income tax in accordance with the provisions of their respective domestic laws.
Residence
If a person other than an individual is considered resident in both Contracting States, the…