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Switzerland - Iran Tax Treaty (as amended through 2019 protocol, not yet in force) — Orbitax Tax Hub

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

Entry into Force

(1) This Agreement shall be ratified in both Contracting States in accordance with their laws and regulations and the instruments of ratification shall be exchanged as soon as possible.

(2) The Agreement shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

  • (a) in the Islamic Republic of Iran, in respect of taxes on income arising, or capital owned, in any fiscal year beginning on or after 1 Farvardin (in Switzerland equal to March 21) next following the calendar year in which the Agreement enters into force;
  • (b) in Switzerland, in respect of taxes on income arising, or capital owned, in any fiscal year beginning on or after 1 January (in the Islamic Republic of Iran equal to Day 11) next following the calendar year in which the Agreement enters into force.

(3) The exchange of notes of 9 September 1956 and 7 February 1957 between the Iranian Ministry of Foreign Affairs and the Swiss Legation in Tehran concerning the taxation of air transport enterprises shall cease to have effect on the dates on which this Agreement shall take effect.