OrbitaxUpdate - Tax Treaty between Cyprus and Iran
|Treaty Development|Cyprus-Iran
The income tax treaty between Cyprus and Iran was signed 4 August 2015. It is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cyprus income tax, corporate income tax, special contribution for the defense of the republic; and capital gains tax. It covers Iran income tax.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company directly hold…
