Avoidance of Double Taxation Agreement Concluded Between Iran and Morocco


Nourlaw.com-Tehran- 3 January 2017- On 24 Aban 1395 (14 November 2016) Iranian lawmakers approved The Law of Agreement Between the Islamic Republic of Iran and the Kingdom of Morocco for Avoidance of Double Taxation Respecting Revenue Tax . The law was published in the Official Gazette of today.
The 29-article agreement includes subjects listed below: Persons subject to the Agreement; Taxes subject to the Agreement; General Definitions; Resident; Permanent Seat; Revenues Accruing from Immovable Assets; Business Revenues; International Transport; Establishments Affiliated to Governments; Dividends; Financial Expenses; Concessions; Investment Proceeds; Independent Personal Services; Non-independent Personal Services; Fees of Managers and High Ranking Authorities; Artists and Athletics Affairs; Retirement Remuneration and Social Security Payments; Governmental Services; Students and Trainees; Teachers and Researchers; Other Revenues; Procedure of Deletion of Double Taxation; Non-discrimination; Manner of Mutual Agreement; Exchange of Information; Diplomatic and Consular Missions; Enforcement Termination.