The income tax treaty between Iran and Italy was signed 19 January 2005. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Iranian income taxes on real estate, agriculture, salary, business and legal persons. It covers Italian personal income tax, corporate income tax and regional tax on productive activities (IRAP).
Withholding Tax Rate
- Dividends - 5% if the beneficial owner is a company that owns at least 25% of the paying company's capital…