Legal Question in Tax Law in Iran

Tax liability on Foreign Income while in war zone

I am shortly to leave for Iraq, to work as a contractor for a company as a Supply Specialist. The area is in a war zone or combat zone. I am not in the military nor am I retired military and I do not work for the US Government, however, I will be living in a compound with the US Army. Are these monies taxable?

Thank you


Asked on 12/28/03, 10:38 am

1 Answer from Attorneys
Dr. Parviz Savrai International Law Office Dr. Parviz Savrai and Associates, Tehran, Iran

Re: Tax liability on Foreign Income while in war zone

Dear Sir/ Or Madam:

If you have an Iranian nationality, you are subject to Iranian Taxation Law:

Companies, all legal entities and natural persons of Iranian nationality are subject to income tax on income earned whether in Iran or through activities abroad.

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Answered on 12/30/03, 5:55 am


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