Tax & Customs Issues 
Q.  81- What is the rate of income tax for juridical persons in Iran?
Q.  82- Is an equal rate of tax applicable to all types of company including Iranian as well as foreign companies?
Q.  83- Are branches and representative offices of foreign companies which are engaged only in marketing and information collection for their parent companies abroad, subject to payment of income tax too?
Q.  84- How is the income tax of foreign airlines and shipping companies calculated in Iran?
Q.  85- Shall the income derived from transfer of technology agreements such as technical know-how, engineering and technical services and also payments of license fee and royalty be subject to taxation?
Q.  86- How the contracting business agreements are taxed?
Q.  87- How to compute the taxable income in Build, Operate and Transfer (B.O.T) projects, and what is the rate?
Q.  88- What is the manner of computation of salary income tax of foreignemployees?
Q.  89- What is the rate of tax applicable to transfer of shares of companies listed in the Stock Exchange?
Q.  90- What is the rate of tax applicable to transfer of shares of other companies?
Q.  91- What customs duties are there?