The income tax treaty between the Czech Republic and Iran entered into force on 4 August 2016. The treaty, signed 30 April 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Czech tax on income of individuals and tax on income of legal persons. It covers Iranian income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employ…