عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Energy Charter Treaty (ECT) is considered as a multilateral treaty in order to establish the legal rights and obligations on investment, trade and the other subjects on energy sector such as transit, environment and technology transfer in international level. The importance of tax in energy sector made the redactors of ECT allocate special rules to this issue. Some of the Iran's Regulations conflict with the content of ECT. In order to access, Iran, as an observer member of this Treaty, has obligation to correspond its own domestic provisions with the Treaty's content.
This article tries to explain, to categorize and to regulate the complicated tax regulations of ECT-which similar to these have not found in other articles- and to enumerate the Iran's conflict tax regulations and to suggest the appropriate solutions to Iranian legislature.