The income tax treaty between Iran and Vietnam was signed 14 October 2014. The treaty is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged. Taxes Covered The treaty covers Iranian income taxes on real estate, agriculture, salary, occupation (business), and legal persons. It covers Vietnam personal income tax and business income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees or other engaged personnel if the...