Tax & Customs Issues
81- What is the rate of income tax for juridical persons in Iran?
82- Is an equal rate of tax applicable to all types of company including Iranian as well as foreign companies?
83- Are branches and representative offices of foreign companies which are engaged only in marketing and information collection for their parent companies abroad, subject to payment of income tax too?
84- How is the income tax of foreign airlines and shipping companies calculated in Iran?
85- Shall the income derived from transfer of technology agreements such as technical know-how, engineering and technical services and also payments of license fee and royalty be subject to taxation?
86- How the contracting business agreements are taxed?
87- How to compute the taxable income in Build, Operate and Transfer (B.O.T) projects, and what is the rate?
88- What is the manner of computation of salary income tax of foreignemployees?
89- What is the rate of tax applicable to transfer of shares of companies listed in the Stock Exchange?
90- What is the rate of tax applicable to transfer of shares of other companies?
91- What customs duties are there?
Aims & Activities