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- Agreement 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, March 5, 1998)
- Article 8 INCOME FROM INTERNATIONAL TRAFFIC
Article 8 INCOME FROM INTERNATIONAL TRAFFIC
Article 8
INCOME FROM INTERNATIONAL TRAFFIC
1. Profits derived by an enterprise of a Contracting State from the operation of ships, boats, aircrafts, or road and railway vehicles, in international traffic shall be taxable only in that Contracting State.
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