According to a notice published in the Bangladesh Official Gazette on 29 March 2023, the income tax treaty between Bangladesh and Iran has entered into force. The treaty, signed 8 October 2022, is the first of its kind between the two countries. Taxes Covered The treaty covers Bangladesh income tax and Iran income tax in accordance with the provisions of their respective domestic laws. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its...