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Update - Tax Treaty between India and Iran

|Treaty Development|India-Iran
India-Iran

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 …

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