نوع مقاله : علمی - ترویجی
کارشناس وزارت امور خارجه و کارشناس ارشد حقوق عمومی
عنوان مقاله [English]
Double taxation as an obstacle against foreign investment is seen in Iranian taxation law.
There are some solutions to avoid this taxation in due course against the principal of justice taxation in Iranian law. Iran has signed some treaties with other countries regarding Avoidance of Double Taxation.
In this article the author reviewed certain aspects of avoiding Double taxation in Iranian code and international treaties.