DT9751 - Iran: Admissible and inadmissible taxes
Admissible for unilateral relief
Income Tax (including surcharges levied for the benefits of municipalities and Chambers of Commerce) on income of the following types
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Salaries, |
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Directors' remuneration, |
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Trading profits (where charged on ascertained profits), |
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Contractors' profits - even where the profits are computed on an arbitrary basis (and tax deducted at source from gross payments made to contractors), |
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Real estate rentals, |
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Professional profits of engineers and architects, |
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Mortgage and similar interest, |
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Tax deducted at source from gross payments made to contractors |
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Corporation Tax. |
Inadmissible
Tax on shipping (freight tax).
