Webb5 feb. 2024 · Tax Laws Concerning inheritance Issues in Iran. The law governing the tax issues in this field is the “ Direct Taxation Act ”, amended on August 10, 2015. Articles 17-43 of the Law stipulate provisions for the taxation of inheritance properties. Article 24 excludes some items from the scope of the law, namely pensions, termination’s ... http://www.naepcjournal.org/journal/issue07i.pdf

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