A Review of the Iranian Tax System 

4. Agreements for the Avoidance of Double Taxation
To facilitate cooperation between Iranian and foreign residents and to promote trade and economic exchanges with foreign countries, the Government of the Islamic Republic of Iran has applicable mutual Agreements for the Avoidance of Double Taxation:
Table (5): List of Iran's Applicable Agreements for the Avoidance of Double Taxation

France

Turkmenistan

Algeria  

Azerbaijan Republic

Kyrgyzstan

Turkey

Indonesia

South Africa

Kazakhstan

Tunisia

Ukraine

Germany

Qatar

China

Bahrain

Austria

Georgia

Russia

Belorussia

Jordan

Lebanon

Sri Lanka

Bulgaria

Armenia

Poland

Switzerland

Venezuela

Uzbekistan

Kuwait

Syria

Pakistan

Spain

Serbia

Sudan

Romania

Tajikistan

Malaysia

Croatia

South Korea

Oman