According to an announcement by the Slovenia Ministry of Foreign Affairs on 30 June 2014, the tax treaty between Slovenia and Iran entered into force 30 April 2014. The treaty was signed 20 September 2011, and is the first of its kind between the two countries. Taxes Covered The treaty covers Slovenian income taxes on legal persons and individuals, and property tax. It covers Iranian income tax and property tax. Withholding Tax Rates Dividends - 7% Interest 5%, although an exemption applies for interest in connection with a sale on credit of any industrial, commercial or scientific equipment, or merchandise...