The income tax treaty between India and Iran was signed on 17 February 2018. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Indian income tax, including any surcharge thereon, and Iran income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel if the activities continue for a peri…