The income tax treaty between Finland and Iran was signed on 7 February 2022. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Finnish state income taxes, corporate income taxes, communal tax, church tax, tax withheld at source from interest, and tax withheld at source from non-residents' income. It covers Iranian real estate income tax, tax on income from agriculture, tax on the profits of legal persons, tax on salary income, tax on incidental income, and tax on unincorporated individual business income. Residence If a person other than an individual is considered...