taxes withheld by a company are final with no additional taxes being payable by the shareholders on dividends.
withholding tax of 5% is payable on fees paid to certain service companies. However, foreign contractors sub-contracting part of their project to Iranian sub-contractors are only required to make a tax withholding of 2.5% from payments to the Iranian contractor.
iran has concluded double tax treaties with many countries including austria, france, germany, spain, switzerland and turkey.
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