Agreement between Iran and Ukraine for the avoidance of double taxation dated 22 May 1996 entered into force on 21 July 2001 (ratified by the Law of Ukraine # 575/96 dated 6 December 1996).
Article 10 (Dividends):
Paragraph 2. Dividends may be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10% of the gross amount of the dividends.
Article 11 (Interest):
Paragraph 2. Interest may be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10% of the gross amount of the interest.
Paragraph 4. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and received by the Government, ministries, other government authorities, political-administrative subdivision, or local authorities, municipalities, the Central Bank and other banks that are wholly owned by the Government of the other Contracting State, shall be exempt form tax in the first-mentioned Contracting State.
Article 12 (Royalties):
Paragraph 2. Royalties may be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10% of the gross amount of the royalties.
