BETWEEN THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
(Tehran, 5 March 1998)
See reference on bilateral international agreements of the Russian Federation concerning avoidance of double taxation
The Government of the Islamic Republic of Iran and the Government of the Russian Federation
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, and with a view to promote economic cooperation between the two countries,
HAVE AGREED AS FOLLOWS:
Done at Tehran on Fourteen Esfand 1376 (5 March 1998) in duplicate, in Persian, Russian and English languages, all texts being equally authentic. In case of any divergence in interpretation of the Persian and Russian texts, the English text shall be the operative one.