Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 29
Territorial Extension
This Convention shall also apply to the federal state of Berlin, except where stipulated otherwise by the Government of the Federal Republic of Germany to the Government of the Empire of Iran within the three months which follow the entry into force of this Convention.