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Tax Treaty between Slovenia and Iran Ratified

15 April 2014

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Treaty Development

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Slovenia-Iran

Slovenia has ratified its tax treaty with Iran and published the ratification law on April 11th, 2014. The treaty was originally signed in September 2011 and was approved for ratification by Iran in July 2012. The treaty is the first of its kind between the two countries and includes the following withholding rates: Dividends - 7% Interest - 0% for interest paid in connection with the sale of industrial, commercial or scientific equipment on credit, or in connection with the sale of any merchandise by an enterprise to another enterprise on credit, otherwise 5% Royalties - 5% The treaty will...